Taxation of independent personal services: income taxable in residence unless fixed base or extended presence permits source-state taxation. Income from professional or similar independent activities is taxable in the individual's State of residence except where a fixed base in the other State exists-then only income attributable to that fixed base may be taxed there-or where an extended presence in the other State permits taxation of income derived from activities performed in that State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of independent personal services: income taxable in residence unless fixed base or extended presence permits source-state taxation.
Income from professional or similar independent activities is taxable in the individual's State of residence except where a fixed base in the other State exists-then only income attributable to that fixed base may be taxed there-or where an extended presence in the other State permits taxation of income derived from activities performed in that State.
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