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Inhaltsverzeichnis
Erster Teil: Steuerpflicht
(§ 1 - § 6a)
Zweiter Teil: Einkommen
(§ 7 - § 22)
Dritter Teil: Tarif, Besteuerung bei ausländischen Einkunftsteilen
(§ 23 - § 26)
Vierter Teil: Nicht in das Nennkapital geleistete Einlagen und Entstehung und Veranlagung
(§ 27 - § 32a)
Fünfter Teil: Ermächtigungs- und Schlussvorschriften
(§ 33 - § 35)
Sechster Teil: Sondervorschriften für den Übergang vom Anrechnungsverfahren zum Halbeinkünfteverfahren
(§ 36 - § 40)
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