@book { DasAbzugsverbotdes3cEStG, title = "Das Abzugsverbot des ยง3c EStG", author = "Stefan {Decker}", year = "2003", publisher = "Diplom.de", address = "Hamburg, Deutschland", doi = "10.3239/9783832469061", url = "https://m.diplom.de/document/222245" }