@book { AnalysedesErlasseszumneuen2bEStG,
    title = "Analyse des Erlasses zum neuen § 2b EStG",
    author = "Gerrit {Reinders}",
    year = "2001",
    publisher = "Diplom.de",
    address = "Hamburg, Deutschland",
    doi = "10.3239/9783832443542",
    url = "https://m.diplom.de/document/219966"
}