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UmwStG 2006 Umwandlungssteuergesetz 2006
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Soweit Vermögen einer Körperschaft durch Aufspaltung oder Abspaltung auf eine Personengesellschaft übergeht, gelten die §§ 3 bis 8, 10 und 15 entsprechend. § 10 ist für den in § 40 Abs. 2 Satz 3 des Körperschaftsteuergesetzes bezeichneten Teil des Betrags im Sinne des § 38 des Körperschaftsteuergesetzes anzuwenden.
Quelle: BMJ
Import: