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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Das Vermögen, das nach den Vorschriften des Zweiten Teils dieses Gesetzes zu bewerten ist, umfaßt die folgenden Vermögensarten:
- 1.
- Land- und forstwirtschaftliches Vermögen (§§ 33 bis 67, § 31),
- 2.
- Grundvermögen (§§ 68 bis 94, § 31),
- 3.
- Betriebsvermögen (§§ 95 bis 109, § 31).
Quelle: BMJ
Import: