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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Wirtschaftsgüter, deren Erwerb vom Eintritt einer aufschiebenden Bedingung abhängt, werden erst berücksichtigt, wenn die Bedingung eingetreten ist.
Quelle: BMJ
Import: