@article{Titgemeyer2007, author = {Marion Titgemeyer}, title = {Zum Einkommensbegriff und zur Einkommensermittlung gem{\"a}{\"s} Internal Revenue Code of the United States of America}, series = {Recht der Internationalen Wirtschaft - RIW}, volume = {53}, number = {7}, pages = {497 -- 503}, year = {2007}, language = {de} }