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Fachbebietfehlt Trennung: recommenced
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BGB 1376. 4 An agricultural or forestry enterprise which is to be taken into account in the calculation of the initial assets and the final assets is to be reported at income value if the owner is claimed on under section 1378 ( 1 ) and it can be expected that the enterprise is continued or recommenced by the owner or a descendant ; the provision of section 2049 ( 2 ) applies .