Zur interpersonalen Übertragung stiller Reserven beim Erbfall im Einkommensteuerrecht
Subtitle: zugleich eine Untersuchung zum Problem der Gewinnqualität und der Subjektbindung stiller Reserven
By: Joachim Schmitt.
Series: Europäische Hochschulschriften. Reihe II, Rechtswissenschaft,; Bd. 1345 =; Publications universitaires européennes. Série II, Droit ;; vol. 1345 =; European university studies. Series II, Law ;; vol. 1345; Europäische Hochschulschriften.; Bd. 1345.
Publisher: P. Lang; Lang AG International Academic Publishers, Peter
Published: 1993
Place of publication: Frankfurt am Main; New York
Language: ger
Number of pages: 127
Subjects: Reserves, Secret (Accounting) -- Taxation -- Law and legislation -- Germany.; Inheritance and transfer tax -- Law and legislation -- Germany.; Income tax -- Law and legislation -- Germany.
Notes: Includes bibliographical references (p. 109-127).
Originally presented as the author's thesis (doctoral--Universität Passau, 1992).