Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income from Immovable Property Taxed Where Located; Includes Property Accessories and Rights, Excludes Ships and Aircraft.</h1> Income from immovable property may be taxed in the state where the property is located. 'Immovable property' is defined by the laws of the state where the property is situated and includes property accessories, agricultural and forestry equipment, and rights related to mineral deposits, excluding ships and aircraft. These provisions cover income from direct use, leasing, or other uses of such property and extend to enterprises and independent personal services involving immovable property.