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of <h1>Ships and Aircraft Profits Taxed Exclusively in Home State, with Comprehensive Coverage of International Transport Enterprises</h1> The statutory provision addresses taxation of shipping and air transport enterprises in international traffic. Profits from operating ships or aircraft, including rental and incidental income, are taxable only in the enterprise's home state. Container transport profits are similarly taxed, with exceptions for solely domestic transport. The provision extends to profits from pools, joint businesses, and international operating agencies, ensuring consistent tax treatment for international transportation enterprises.
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