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Arbeitsbereich
Inhaltsverzeichnis
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Notizen
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ErbStG
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Erbschaftsteuer- und Schenkungsteuergesetz
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Inhaltsverzeichnis
Abschnitt 1: Steuerpflicht
(§ 1 - § 9)
Abschnitt 2: Wertermittlung
(§ 10 - § 13d)
Abschnitt 3: Berechnung der Steuer
(§ 14 - § 19a)
Abschnitt 4: Steuerfestsetzung und Erhebung
(§ 20 - § 35)
Abschnitt 5: Ermächtigungs- und Schlussvorschriften
(§ 36 - § 39)
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