@inbook{+2019+267+370,
url = {https://doi.org/10.9785/9783504386399-015},
title = {§ 4. Gewinnbegriff im Allgemeinen},
booktitle = {Einkommensteuergesetz},
booktitle = {Kommentar},
editor = {Paul Kirchhof and Roman Seer},
publisher = {Verlag Dr. Otto Schmidt},
address = {Köln},
pages = {267--370},
doi = {doi:10.9785/9783504386399-015},
isbn = {9783504386399},
year = {2019},
lastchecked = {2026-05-04}
}