Independent personal services: taxation in resident state generally, except when fixed base or 183 day presence allows taxation elsewhere. Income from independent personal services by a resident is taxable only in the resident State, except where a fixed base in the other State permits taxation of income attributable to that fixed base, or where presence in the other State aggregates to 183 days in twelve months permitting taxation of income from activities performed there.
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.
Independent personal services: taxation in resident state generally, except when fixed base or 183 day presence allows taxation elsewhere.
Income from independent personal services by a resident is taxable only in the resident State, except where a fixed base in the other State permits taxation of income attributable to that fixed base, or where presence in the other State aggregates to 183 days in twelve months permitting taxation of income from activities performed there.
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