html {
height:100%; 
max-height:100%; 
padding:0;
margin:0; 
border:0; 
background:#fff; 
font-size:101%;
color:#999;
font-family:arial, sans-serif;
/* hide overflow:hidden from IE5/Mac */ 
/* \*/ 
overflow: hidden; 
/* */ 
}

body {
height:100%; 
max-height:100%; 
overflow:hidden; 
padding:0; 
margin:0; 
border:0;
}

#content {
overflow:auto; 
position:absolute; 
z-index:3; 
top:100px; 
bottom:50px; 
left:200px; 
right:0; 
background:#fff;
}

* html #content {
top:0; 
left:0; 
right:0; 
bottom:0; 
height:100%; 
max-height:100%; 
width:100%; 
overflow:auto; 
position:absolute; 
z-index:3; 
border-top:100px solid #fff; 
border-bottom:50px solid #fff; 
border-left:200px solid #fff;
}


#head {
position:absolute; 
margin:0; 
top:0; 
left:0; 
width:100%; 
height:100px; 
background:url(steuerberater-gebauer.jpg) #fff; 
background-position:0 0; 
background-repeat:no-repeat; 
z-index:5; 
overflow:hidden; 
color:#fff;
}

#fusszeile {
position:absolute; 
margin:0; 
bottom:0; 
left:0; 
display:block; 
width:100%; 
height:50px; 
font-size:0.92em; 
z-index:5; 
overflow:hidden; 
background:#fff; 
color:#000;
padding:20px 0 0 210px;
}

#fusszeile a, a:visited {
color:#336699;
text-decoration:none;
}

#fusszeile a:hover {
color:#000; 
text-decoration:none;
}

#left {
position:absolute; 
left:0; 
top:100px; 
bottom:50px; 
width:200px; 
background:#fff; 
font-size:1.2em; 
z-index:4; 
overflow:auto;
}

* html #left {
height:100%; 
top:0; 
bottom:0; 
border-top:100px solid #fff; 
border-bottom:50px solid #fff; 
color:#fff;}

#content p {
font-size:0.92em; 
padding:10px 200px 0 10px;
line-height: 170%;
}

#content ul li {
font-size:0.92em; 
padding:10px 200px 0 10px;
line-height: 130%;
}


#content a, a:visited {
color:#336699;
text-decoration:none;
}

#content a:hover {
color:#000; 
text-decoration:none;
}


img {
border:0;
margin:0;
}

.imagefloat {
float:right;
margin:0 0 10px 10px;
}

h2 {
font-size:1.3em; 
font-weight:lighter;
padding:50px 0 0 10px;
color:#336699;
}

b {
font-size:0.85em; 
font-weight:lighter;
color:#000;
letter-spacing:3px;
}

sub {
font-size:0.85em; 
color:#b7c5e0;
letter-spacing:1px;
font-style: italic;
font-weight:bold;
}

a.nav, a.nav:visited {
margin:20px 0 0 0; 
display:block; 
width:150px; 
height:15px; 
background:#eee; 
color:#336699;
text-decoration:none; 
text-align:right;
font-size:0.72em; 
}

a.nav:hover {
background:#336699;
color:#fff;
}





form { 
padding:0; 
border:0;
}

td, input, select, textarea {
font-size:0.92em;
font-family:arial, sans-serif;
}

input, select, textarea { 
color:#336699; 
background-color:#eee; 
border:0; 
font-size:1.2em;
font-family:arial, sans-serif;
}