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Income From Real Property (Immovable Property)

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Full Text of the Document

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..... The term "real property" or "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to real property (immovable property), livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property app....