[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fgjVxdNVOIQOZgixEm_IIBX6knJ4s5yHeLqN7UX9UXvE":3},{"lawSlug":4,"lawAbbr":5,"lawTitle":6,"parentHeading":7,"enbez":8,"title":9,"content":10,"prev":11,"next":15,"totalNorms":19,"normPosition":20,"normIds":21},"estg","EStG","Einkommensteuergesetz","IX. – Sonstige Vorschriften, Bußgeld-, Ermächtigungs- und Schlussvorschriften","§ 57","Besondere Anwendungsregeln aus Anlass der Herstellung der Einheit Deutschlands","(1) Die §§ 7c, 7f, 7g, 7k und 10e dieses Gesetzes, die §§ 76, 78, 82a und 82f der Einkommensteuer-Durchführungsverordnung sowie die §§ 7 und 12 Absatz 3 des Schutzbaugesetzes sind auf Tatbestände anzuwenden, die in dem in Artikel 3 des Einigungsvertrages genannten Gebiet nach dem 31. Dezember 1990 verwirklicht worden sind.\n\n(2) Die §§ 7b und 7d dieses Gesetzes sowie die §§ 81, 82d, 82g und 82i der Einkommensteuer-Durchführungsverordnung sind nicht auf Tatbestände anzuwenden, die in dem in Artikel 3 des Einigungsvertrages genannten Gebiet verwirklicht worden sind.\n\n(3) (weggefallen)\n\n(4) 1§ 10d Absatz 1 ist mit der Maßgabe anzuwenden, dass der Sonderausgabenabzug erstmals von dem für die zweite Hälfte des Veranlagungszeitraums 1990 ermittelten Gesamtbetrag der Einkünfte vorzunehmen ist. 2§ 10d Absatz 2 und 3 ist auch für Verluste anzuwenden, die in dem in Artikel 3 des Einigungsvertrages genannten Gebiet im Veranlagungszeitraum 1990 entstanden sind.\n\n(5) § 22 Nummer 4 ist auf vergleichbare Bezüge anzuwenden, die auf Grund des Gesetzes über Rechtsverhältnisse der Abgeordneten der Volkskammer der Deutschen Demokratischen Republik vom 31. Mai 1990 (GBl. I Nr. 30 S. 274) gezahlt worden sind.\n\n(6) § 34f Absatz 3 Satz 3 ist erstmals auf die in dem in Artikel 3 des Einigungsvertrags genannten Gebiet für die zweite Hälfte des Veranlagungszeitraums 1990 festgesetzte Einkommensteuer anzuwenden.",{"enbez":12,"title":13,"param":14},"§ 56","Sondervorschriften für Steuerpflichtige in dem in Artikel 3 des Einigungsvertrages genannten Gebiet","56",{"enbez":16,"title":17,"param":18},"§ 58","Weitere Anwendung von Rechtsvorschriften, die vor Herstellung der Einheit Deutschlands in dem in Artikel 3 des Einigungsvertrages genannten Gebiet gegolten haben","58",243,173,[22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,14,193,18,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262],"1","1a","2","2a","3","3a","3b","3c","4","4a","4b","4c","4d","4e","4f","4g","4h","4i","4j","4k","5","5a","5b","6","6a","6b","6c","6d","6e","7","7a","7b","7e","7f","7g","7h","7i","7k","8","9","9a","9b","10","10a","10b","10c","10d","10e","10f","10g","10h","10i","11","11a","11b","12","13","13a","13b","14","14a","15","15a","15b","16","17","18","19","19a","20","21","22","22a","23","24","24a","24b","25","26","26a","26b","27","28","31","32","32a","32b","32c","32d","33","33a","33b","34","34a","34b","34c","34d","34e","34f","34g","35","35a","35b","35c","36","36a","37","37a","37b","38","38a","38b","39","39a","39b","39c","39d","39e","39f","40","40a","40b","41","41a","41b","41c","42b","42c","42d","42e","42f","42g","43","43a","43b","44","44a","44b","45","45a","45b","45c","45d","45e","46","47","48","48a","48b","48c","48d","49","50","50a","50b","50c","50d","50e","50f","50g","50h","50i","50j","51","51a","52","52a","52b","53","54","55","57","62","63","64","65","66","67","68","69","70","71","72","73","74","75","76","76a","77","78","79","80","81","81a","82","83","84","85","86","87","88","89","90","91","92","92a","92b","93","94","95","96","97","98","99","100","101","102","103","104","105","106","107","108","109","110","111","112","113","114","115","116","117","118","119","120","121","122","Anlage 1","Anlage 1a","Anlage 2","Anlage 3"]