TMI BlogCapitalX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 property of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertaining 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 this paragraph, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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