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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Steht ein Wirtschaftsgut mehreren Personen zu, so ist sein Wert im ganzen zu ermitteln. Der Wert ist auf die Beteiligten nach dem Verhältnis ihrer Anteile zu verteilen, soweit nicht nach dem maßgebenden Steuergesetz die Gemeinschaft selbständig steuerpflichtig ist.
Quelle: BMJ
Import: