§ 10 Abs 1 Z 5 f KStG; § 10 Abs 5 f KStG; § 7 Abs 3 KStG; § 115 Abs 1 BAO; § 119 Abs 1 BAO; § 93 Abs 1 f EStG; § 95 Abs 2 f EStG; § 97 Abs 1 ff EStG
§ 10 Abs 1 Z 5 f KStG; § 10 Abs 5 f KStG; § 7 Abs 3 KStG; § 115 Abs 1 BAO; § 119 Abs 1 BAO; § 93 Abs 1 f EStG; § 95 Abs 2 f EStG; § 97 Abs 1 ff EStG