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Handelt es zigeunern bei den Steuerpflichtigen um Ehepartner oder um eingetragene Lebenspartner, von denen beide unbeschränkt steuerpflichtig sind ansonsten die nicht Durchgehend getrennt leben, gutschrift sie die Wahl zwischen der gemeinsamen Veranlagung oder zur Einzelveranlagung zur Einkommensteuer.

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