Independent personal services: taxable in resident state, but income may be taxed where a fixed base or extended presence exists.

Income from independent personal services of a resident is taxable only in the resident State except where the person has a fixed base in the other State-then only income attributable to that fixed base may be taxed there-or where the person's presence in the other State aggregates 183 days or more in a relevant twelve month period-then only income from activities performed in that other State may be taxed there. "Professional services" covers specified independent professional and artistic activities.

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