EStR 2005
 | Einkommensteuer-Richtlinien 2005 mit Hinweisen 2005 |
 | Zu § 6 a EStG |
 | R 6 a. Rückstellungen für Pensionsverpflichtungen |
| H 6 a (1) |
| R 6 a (2, 3) |
| H 6 a (3) |
| R 6 a (4) |
| H 6 a (4) |
| R 6 a (5, 6) |
| H 6 a (6) |
| R 6 a (7) |
| H 6 a (7) |
| R 6 a (8) |
| H 6 a (8) |
| R 6 a (9) |
| H 6 a (9) |
| R 6 a (10) |
| H 6 a (10) |
| R 6 a (11) |
| H 6 a (11) |
| R 6 a (12–14) |
| H 6 a (14) |
| R 6 a (15) |
| H 6 a (15) |
| R 6 a (16, 17) |
| H 6 a (17) |
| R 6 a (18, 19) |
| H 6 a (19) |
| R 6 a (20) |
| H 6 a (20) |
| R 6 a (21) |
| H 6 a (21) |
| R 6 a (22, 23) |
| H 6 a (23) |
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