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Which of the following is not a general rule for allocating nonbusiness income? Multiple Choice Interest and dividends to the state of commercial domicile Rental

Which of the following is not a general rule for allocating nonbusiness income?
Multiple Choice
Interest and dividends to the state of commercial domicile
Rental income for investment property to state of commercial domicile
Rental income for business property to state where property is located
Capital gains from rental property to state where property is located

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