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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Die Zurechnung mehrerer Wirtschaftsgüter zu einer wirtschaftlichen Einheit (§ 2) wird beim Grundbesitz im Sinne der §§ 33 bis 94, 99 und 125 bis 133 nicht dadurch ausgeschlossen, daß die Wirtschaftsgüter zum Teil dem einen, zum Teil dem anderen Ehegatten oder Lebenspartner gehören.
Quelle: BMJ
Import: