Independent personal services: taxable in resident state unless fixed base or prolonged stay creates taxable nexus abroad.

Income from independent personal services is taxable only in the resident State, except where the taxpayer has a fixed base in the other State-allowing taxation of income attributable to that base-or where a sufficiently prolonged presence in the other State permits taxation of income derived from activities performed there. "Professional services" is defined to include independent scientific, literary, artistic, educational activities and specified professions such as physicians, lawyers, engineers, architects, surgeons, dentists and accountants.

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