@incollection{2002:reiner:ertragsteu, title = {Ertragsteuerrecht}, year = {2002}, note = {}, booktitle = {Derivative Finanzinstrumente im Recht}, pages = {304--409}, edition = {1}, author = {Reiner, Günter}, publisher = {Nomos}, address = {Baden-Baden}, series = {Deutsches, Europäisches und Vergleichendes Wirtschaftsrecht}, volume = {24} }