Kommentar zum DBG Art. 1-48 - Bundesgesetz über die direkte Bundessteuer

While the previous edition had hardly any federal court rulings on the provisions of the DBG that are of interest here, the situation is quite different around twenty years later. Accordingly, the focus is on evaluating the relevant federal court jurisprudence, especially since cantonal law in this area largely follows the solutions of the DBG due to the StHG. The supreme court rulings that have been issued since the first edition regarding the mentioned DBG provisions, as well as the corresponding doctrine (both in all three official languages), are meticulously analyzed and commented on based on years of experience and established dogma. A sole commentator, Peter Locher, always keeps the entire law in view.