Der Abzug von Schuldzinsen in der Einkommensteuer. : Die Zuordnung von Verbindlichkeiten.

Von Reinhold Beiser. The Author's Habilitationsschrift--universität Innsbruck. Includes Bibliographical References (p. [160]-171). Deduction of debt interest for individual income tax purposes. The allocation of liabilities. Book describing literature and jurisprudence in Germany and Austria on financing sources of income and replacing equity capital by borrowed capital