Income from the operation of a motel or a smoke shop on allotted land has been held to derive from labor and the use of capital improvements rather than directly from the land itself and has accordingly been held taxable. (Critzer v. United States, 597 F.2d 708 (Ct.Cl.) cert denied).
현재 선택하신 언어로는 번역이 제공되지 않음으로 이 페이지는 한국어로 번역되어 있지 않습니다. 귀하의 언어로 도움을 받으십시오.