/*    ingo zibell steuerberater    */

* { padding: 0; margin: 0;  }

html {

	font-size: 100%
}
body {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 0.9em;
	clear: both;
	color: #444;
	text-decoration: none;
	background-color: #FFFF99;
}
 a:link {
	text-decoration: none;
	color: #554;
}

 a:visited {
	text-decoration: none;
	color: #999999;
}


 a:link:hover {
	text-decoration: none;
	color: #999999;
}
h1{
	font-size: 1.5em;
	color: #444;
	font-family: sans-serif;
	font-style: normal;
	font-weight: normal;
	padding-top: 50px;
}

h2{
	font-size: 13px;
	color: #444;
	padding-top: 20px;
	padding-bottom: 5px;
	margin-top: 4px;
	margin-bottom: 20px;
	margin-right: 0px;
	font-weight: bolder;
	padding-left: 5px;
	padding-right: 5px;
	margin-left: 0px;
	font-family: Arial, Helvetica, sans-serif;
	font-variant: normal;
	font-style: normal;
	text-transform: none;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #D91B3A;
	width: 450px;
	text-align: right;
	letter-spacing: 0.6em;
}

h3{
	font-size: 12px;
	color: #444;
	font-weight: bolder;
	border-bottom-width: 1px;
	border-bottom-style: dotted;
	border-bottom-color: #666666;
	font-family: "Courier New", Courier, monospace;
	margin-bottom: 15px;
}

h4{
	padding-top: 4px;
	padding-bottom: 4px;
	margin-top: 4px;
	margin-bottom: 4px;
	margin-right: 4px;
	font-size: 13px;
}
h5{
	font-size: 0.9em;
	color: #CCCCCC;
}
h6 {
	font-size: 10px;
	font-weight: normal;
}

#wrapper {
	width: 822px;
	margin-top: 0;
	margin-right: auto;
	margin-bottom: 0;
	margin-left: auto;
	padding-top: 20px;
}

#header {
	width: 822px;
	height: 186px;
	background-repeat: no-repeat;
	background-image: url(images/head.gif);
	border-top-width: 1px;
	border-right-width: 1px;
	border-left-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-left-style: solid;
	border-top-color: #999999;
	border-right-color: #999999;
	border-left-color: #999999;	
}
#content {
	background-color: #FFFFFF;
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #999999;
	width: 822px;
	height: 370px;
	float: left;
	border-left-width: 1px;
	border-left-style: solid;
	border-left-color: #999999;
}


#nav {
	background-image: url(images/nav.gif);
	background-repeat: no-repeat;
	height: 36px;
	width: 822px;
	border-right-width: 1px;
	border-left-width: 1px;
	border-right-style: solid;
	border-left-style: solid;
	border-right-color: #999999;
	border-left-color: #999999;
}

#menu {
	line-height: 30px;
	text-align: center;
}
#menu ul {
	list-style-type: none;
	padding-left: 40px;
}
#menu ul li {
	display: block;
	float: left;
	padding-right: 25px;
	font-size: 0.7em;
	text-transform: uppercase;
}
#contentcolum {
	height: 300px;
	width: 250px;
	overflow: auto;
	float: left;
}

#menu ul li a {
	text-decoration: none;
	font-weight: bold;
	font-size: 1em;
	color: #444;
	letter-spacing: 0.1em;
	padding-top: 0;
	padding-right: 0;
	padding-bottom: 0;
	padding-left: 0;
}
#menu ul li a:hover {
	color: #D91B3A;
	text-decoration: none;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #666666;
	padding-bottom: 2px;
}


#imageright {
	padding: 6px;
	height: 340px;
	width: 200px;
	float: left;
}
.imageleft {
	width: 250px;
	text-align: center;
	padding-top: 15px;
	padding-right: 8px;
	padding-bottom: 8px;
	padding-left: 8px;
}
#container {
	width: 480px;
	float: right;
	height: 370px;
	text-align: justify;
	overflow: auto;
	padding-right: 40px;
	padding-left: 20px;
}
.small{
	font-family: Arial, Helvetica, sans-serif;
	font-size: 9px;
}	color: #990000;

.float_left{
	font-family: Arial, Helvetica, sans-serif;
	float: left;
	margin-top: 4px;
	margin-right: 6px;
	margin-left: 0px;
}

.list{
	font-family: Arial, Helvetica, sans-serif;
	margin-top: 4px;
	margin-left: 15px;
}
#footer {
	width: 822px;
	clear: both;
	height: 20px;
	text-align: center;
	font-size: 10px;
	background-color: #FFFFFF;
	margin: 0px;
	border-right-color: #999999;
	border-bottom-color: #999999;
	border-left-color: #999999;
	padding-top: 28px;
	padding-right: 0px;
	padding-left: 0px;
	background-image: url(images/foot.gif);
	background-repeat: no-repeat;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	padding-bottom: 5px;
	color: #554;
	}
#footer a {
	text-decoration: none;
	color: #554;
}
#footer a:hover {
	text-decoration: none;
	color: #595892;
}