@book{Spitzbart+2021, url = {https://doi.org/10.3790/9783428499137}, title = {Das Betriebsvermögen im Erbschaftsteuerrecht}, title = {Geltendes Recht und Reformvorschläge}, author = {Britta Spitzbart}, publisher = {Duncker & Humblot}, address = {}, doi = {doi:10.3790/9783428499137}, isbn = {9783428499137}, year = {2000}, lastchecked = {2021} }