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Absetzung für Abnutzung (AfA) von Gebäuden nach der kürzeren tatsächlichen Nutzungsdauer (§ 7 Absatz 4 Satz 2 Einkommensteuergesetz)

BMF-Schreiben zu den Folgen aus dem BFH-Urteil vom 28. Juli 2021, IX R 25/19

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