BFH - Entscheidung vom 29.04.1992

I B 12/92

Normen:
AO (1977) §§ 30, 117 Abs. 2
DBA-USA (1954/1965) Art. I Abs. 1 lit. a, Art. X, XVI Abs. 1 S. 1
DBA-USA 1989 Art. 26 Abs. 1, Art. 32 Abs. 7
FGO § 114 Abs. 1 S. 1, 2

Fundstellen:
BB 1992, 1203
BFHE 167, 11
BFHE 167, 12
BStBl II 1992, 645
CR 1992, 666