@inbook{+2019+2137+2137,
url = {https://doi.org/10.9785/9783504386399-150},
title = {§ 45e. Ermächtigung für Zinsinformationsverordnung},
booktitle = {Einkommensteuergesetz},
booktitle = {Kommentar},
editor = {Paul Kirchhof and Roman Seer},
publisher = {Verlag Dr. Otto Schmidt},
address = {Köln},
pages = {2137--2137},
doi = {doi:10.9785/9783504386399-150},
isbn = {9783504386399},
year = {2019},
lastchecked = {2026-05-11}
}