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[ 2 ] | BMF, Schreiben v. 12.12.2017, IV C 5 – S 2388/14/10001, BStBl 2017 I S. 1656, Rz. 1. |
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[ 10 ] | BFH, Urteil v. 2.9.2010, VI R 3/09, BStBl 2011 II S. 233; BMF, Schreiben v. 12.12.2017, IV C 5 – S 2388/14/10001, BStBl 2017 I S. 1656, Rz. 11. |
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[ 20 ] | BMF, Schreiben v. 18.2.2011, IV C 5 – S 2388/0-01, BStBl 2011 I S. 213. |
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