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          <h1>International Shipping and Aviation Profits Taxed Only in Home State, Including Related Rentals and Interest.</h1> Profits earned by an enterprise from operating ships or aircraft in international traffic are taxable only in the enterprise's home state. This includes profits from transporting passengers, mail, livestock, or goods, selling tickets on behalf of other enterprises, and related rental activities. Profits from the use or rental of containers in connection with such operations are also taxable only in the home state. These rules apply to profits from participation in pools, joint businesses, or international agencies. Interest on funds related to these operations is treated as operational profits, excluding it from separate interest taxation provisions.

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