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KStG Körperschaftsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Bei Unterstützungskassen, die voll steuerpflichtig sind, ist § 6 Absatz 5 Satz 2 und Absatz 5a entsprechend anzuwenden.
Quelle: BMJ
Import: