| [ 1 ] |
§ 41 Abs. 2 EStG. |
| [ 2 ] |
R 41.3 LStR. |
| [ 3 ] |
R 41.3 LStR. |
| [ 4 ] |
§ 41 Abs. 2 Satz 3 EStG. |
| [ 5 ] |
§ 13 AO. |
| [ 6 ] |
R 41.3 LStR. |
| [ 7 ] |
§ 41 Abs. 1 EStG. |
| [ 8 ] |
§ 41a Abs. 1 EStG. |
| [ 9 ] |
§ 41c Abs. 4 EStG. |
| [ 10 ] |
§ 42f EStG. |
| [ 11 ] |
§ 42e EStG. |
| [ 12 ] |
§ 39b Abs. 6 EStG. |
| [ 13 ] |
§ 39 Abs. 3 EStG, BMF, Schreiben v. 7.11.2019, IV C 5 – S 2363/19/10007 :001, BStBl 2019 I S. 1087. |
| [ 14 ] |
§ 39 Abs. 3 Satz 2 EStG. |
| [ 15 ] |
§ 39 Abs. 3 Satz 6 EStG. |
| [ 16 ] |
§ 39 Abs. 2 EStG, LfSt Bayern, Verfügung v. 12.12.2022, S 0122.2.1 – 1/13 St 43. |
| [ 17 ] |
§ 39 Abs. 3 EStG. |
| [ 18 ] |
§ 19 Abs. 1 AO. |