@inbook{+1996+235+238,
url = {https://doi.org/10.1515/9783110880663-045},
title = {44 Zwölftelungsmethode für die Berechnung von Kirchensteuer bei Kirchenaustritt. FG Münster, Urteil vom 1. 10. 1990},
booktitle = {Band 28 1.1.1990–31.12.1990},
editor = {Carl J. Hering and Hubert Lentz and Stefan Muckel and Manfred Baldus and Norbert Diel},
publisher = {De Gruyter},
address = {Berlin, Boston},
pages = {235--238},
doi = {doi:10.1515/9783110880663-045},
isbn = {9783110880663},
year = {1996},
lastchecked = {2026-05-06}
}