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Capital

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Full Text of the Document

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.... to in Article 6, owned by a resident of one of the States and situated in the other State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business....

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Full Text of the Document

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....vable property pertaining to the operation of such ships and aircraft shall be taxable only in State in which the place of effective management of the enterprise is situated. For the purposes of th....

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