{"subject_places": ["Germany (West)"], "subjects": ["Business enterprises", "Income tax deductions", "Taxation", "Interpretation and construction", "Income tax deductions for losses"], "key": "/works/OL4153799W", "title": "Einku\u0308nfteerzielungsabsicht", "authors": [{"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL783182A"}}], "type": {"key": "/type/work"}, "latest_revision": 5, "revision": 5, "created": {"type": "/type/datetime", "value": "2009-12-10T05:29:26.262141"}, "last_modified": {"type": "/type/datetime", "value": "2025-03-23T21:24:12.949280"}}