@book { 50dAbs3EStGnachdemBeitrRLUmsG,
    title = "§ 50d Abs. 3 EStG nach dem BeitrRLUmsG",
    author = "Sebastian {Sumalvico}",
    year = "2018",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b10644",
    url = "https://www.peterlang.com/document/1055074"
}