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of <h1>Income from immovable property taxed where located; excludes ships, boats, aircraft. Includes leasing, enterprise income.</h1> Income derived from immovable property can be taxed in the state where the property is located. 'Immovable property' is defined by the laws of the state where it is situated and includes property accessories, agricultural and forestry equipment, and rights related to land, but excludes ships, boats, and aircraft. This taxation applies to income from direct use, leasing, or other uses of such property, including income from enterprises and independent personal services involving immovable property.
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