Taxation of independent personal services: resident-state taxation unless fixed base or prolonged presence permits source-state tax. 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 stay in the other State meets the presence threshold, allowing taxation only of income from activities performed in that other 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: resident-state taxation unless fixed base or prolonged presence permits source-state tax.
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 stay in the other State meets the presence threshold, allowing taxation only of income from activities performed in that other State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
