@inbook{+2020+405+420,
url = {https://doi.org/10.9785/9783504386870-019},
title = {§ 4d Zuwendungen an Unterstützungskassen},
booktitle = {Einkommensteuergesetz},
booktitle = {Kommentar},
editor = {Paul Kirchhof and Roman Seer},
publisher = {Verlag Dr. Otto Schmidt},
address = {Köln},
pages = {405--420},
doi = {doi:10.9785/9783504386870-019},
isbn = {9783504386870},
year = {2020},
lastchecked = {2026-05-04}
}