000259260 001__ 259260
000259260 005__ 20180123010831.0
000259260 037__ $$a874-2017-866
000259260 041__ $$ager
000259260 245__ $$aKonsequenzen der Abspaltungstheorie des BFH für Landwirte und Finanzhaushalte vor dem Hintergrund der Einführung von Zahlungsansprüchen – Das landwirtschaftliche Steuerrecht als Milliardenpoker im Spannungsfeld der EU-Agrarreform und zukünftiger Bodenpreisentwicklungen
000259260 260__ $$c2006
000259260 269__ $$a2006-03-01
000259260 336__ $$aConference Paper/ Presentation
000259260 542__ $$fBy depositing this Content ('Content') in AgEcon Search, I agree that  I am solely responsible for any consequences of uploading this Content to AgEcon Search and making it publicly available, and I represent and warrant that: I am either the sole creator and the owner of the copyrights and all other rights in the Content; or, without obtaining another’s permission, I have the right to deposit the Content in an archive such as AgEcon Search. To the extent that any portions of the Content are not my own creation, they are used with the copyright holder’s express permission or as permitted by law. Additionally, the Content does not infringe the copyrights or other intellectual property rights of another, nor does the Content violate any laws or another’s rights of privacy or publicity. The Content contains no restricted, private, confidential, or otherwise protected data or information that should not be publicly shared. I understand that AgEcon Search will do its best to provide perpetual access to my Content. In order to support these efforts, I grant the Regents of the University of Minnesota ('University'), through AgEcon Search, the following non-exclusive, irrevocable, royalty-free, world-wide rights and licenses: to access, reproduce, distribute and publicly display the Content, in whole or in part, in order to secure, preserve and make it publicly available, and to make derivative works based upon the Content in order to migrate the Content to other media or formats, or to preserve its public access. These terms do not transfer ownership of the copyright(s) in the Content. These terms only grant to the University the limited license outlined above.
000259260 546__ $$aGerman
000259260 650__ $$aAgricultural and Food Policy
000259260 650__ $$aFarm Management
000259260 700__ $$aBahrs, E.
000259260 773__ $$jVolume 41$$o194$$q187$$tProceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”
000259260 8560_ $$fe.berg@uni-bonn.de
000259260 8564_ $$s184195$$uhttp://ageconsearch.umn.edu/record/259260/files/Bd41Nr16.pdf
000259260 909CO $$ooai:ageconsearch.umn.edu:259260$$pGLOBAL_SET
000259260 980__ $$a874