@inbook{+2019+2447+2447,
url = {https://doi.org/10.9785/9783504386399-191},
title = {§ 71. (weggefallen)},
booktitle = {Einkommensteuergesetz},
booktitle = {Kommentar},
editor = {Paul Kirchhof and Roman Seer},
publisher = {Verlag Dr. Otto Schmidt},
address = {Köln},
pages = {2447--2447},
doi = {doi:10.9785/9783504386399-191},
isbn = {9783504386399},
year = {2019},
lastchecked = {2026-05-08}
}