Note 43 — AMENDMENT 16
Reading edition
A tax on the rental value of property so occupied is a direct tax on the land and must be apportioned.—Helvering v. Independent L. Ins. Co., 292 U.S. 371, 378-379 (1934).
Reading edition
A tax on the rental value of property so occupied is a direct tax on the land and must be apportioned.—Helvering v. Independent L. Ins. Co., 292 U.S. 371, 378-379 (1934).