@inbook{+2019+583+614,
url = {https://doi.org/10.9785/9783504385651-020},
title = {§ 13. Besteuerung der Anteilseigner der übertragenden Körperschaft},
booktitle = {Umwandlungssteuergesetz},
booktitle = {Kommentar},
editor = {Thomas Rödder and Andreas Herlinghaus and Ingo Lishaut},
publisher = {Verlag Dr. Otto Schmidt},
address = {Köln},
pages = {583--614},
doi = {doi:10.9785/9783504385651-020},
isbn = {9783504385651},
year = {2019},
lastchecked = {2026-05-04}
}
