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§8b Abs.1 KStG Inland

§8b Abs.1 KStG Ausland

§8b Abs.2 KStG Inland

§8b Abs.2 KStG Ausland

§8b Abs.3 KStG Inland

§8b Abs.3 KStG Ausland

§3 Nr.41 Buchst. a EStG

§3 Nr.41 Buchst. b EStG