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                BMF, Schreiben v. 12.4.2006, IV B 3 – S 1311 – 75/06, BStBl 2006 I S. 340, Tz. 2.  | 
         
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                BMF, Schreiben v. 21.1.2025, IV C 5 – S 2341/00025/004/005.  | 
         
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                S. Abschn. 5.  | 
         
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                BMF, Schreiben v. 21.1.2025, IV C 5 – S 2341/00025/004/005.  | 
         
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                H 3.64 LStH "Kaufkraftausgleich".  | 
         
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