Bundesgesetz vom 7. Juli 1988, mit dem Bestimmungen auf dem Gebiet des Strukturverbesserungsgesetzes abgeändert werden
Der Nationalrat hat beschlossen:
ABSCHNITT I Artikel I Im Abschnitt IX Art. II des Bundesgesetzes BGBl. Nr. 325/1986 tritt in den Z 1 und 2 an die Stelle der Jahreszahl „1989" jeweils die Jahreszahl
„1990".
Artikel II Im Abschnitt XI Art. I Z 2 des Bundesgesetzes BGBl. Nr. 312/1987 tritt an die Stelle der Wortfolge
„31. Dezember 1988" die Wortfolge
„31. Dezember 1989".
Artikel III Für Maßnahmen im Sinne des § 1 Abs. 2 des Strukturverbesserungsgesetzes, die auf Grund dieses Bundesgesetzes ermöglicht werden, gilt folgendes:
Als Beteiligung im Sinne des § 10 des Körperschaftsteuergesetzes ist eine Beteiligung anzusehen,
auf Grund der die Körperschaft am Grund- oder Stammkapital einer inländischen Kapitalgesellschaft in Form von...
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