@inbook{+2020+1464+1501,
url = {https://doi.org/10.9785/9783504386870-074},
title = {§ 18 [Einkünfte aus selbständiger Arbeit]},
booktitle = {Einkommensteuergesetz},
booktitle = {Kommentar},
editor = {Paul Kirchhof and Roman Seer},
publisher = {Verlag Dr. Otto Schmidt},
address = {Köln},
pages = {1464--1501},
doi = {doi:10.9785/9783504386870-074},
isbn = {9783504386870},
year = {2020},
lastchecked = {2026-05-05}
}