Verordnung des Bundesministers für Finanzen über die Aufstellung von Durchschnittssätzen für die Ermittlung des Gewinnes aus Land- und Forstwirtschaft
Auf Grund des § 17 Abs. 4 und 5 des Einkommensteuergesetzes 1988, BGBl. Nr. 400/1988, zuletzt geändert durch das Steuerreformgesetz 2000, BGBl. I Nr. 106/1999, wird verordnet:
Die Verordnung des Bundesministers für Finanzen über die Aufstellung von Durchschnittssätzen für die Ermittlung des Gewinnes aus Land- und Forstwirtschaft, BGBl. II Nr. 430/1997, zuletzt geändert durch BGBl. II Nr. 30/1998, wird wie folgt geändert:
Im § 14 tritt an die Stelle des...
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