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      "Text": "Verwaltungspraxis der Bundesbehörden (1987-2017) Steuerrekurskommission 04.05.2001 JAAC 65.102 \r"
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      "Text": "Conféderation Jurisprudence des autorités administratives de la Confédération (1987-2017)  Commission fédérale de recours en matière de contributions, jusqu'à 2006"
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