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Erbschaftsteuer- und Schenkungsteuergesetz
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Abschnitt 1: Steuerpflicht
§ 1 - § 9
Abschnitt 2: Wertermittlung
§ 10 - § 13d
Abschnitt 3: Berechnung der Steuer
§ 14 - § 19a
Abschnitt 4: Steuerfestsetzung und Erhebung
§ 20 - § 35
Abschnitt 5: Ermächtigungs- und Schlussvorschriften
§ 36 - § 39
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