TaxTMI 
TaxTMI 
Home / 
Independent Personal Services
X X X X Extracts X X X X
X X X X Extracts X X X X
....rformance of professional services or other independent activities of a similar character shall be taxable only in that State except in the following circumstances when such income may also be taxed i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....83 days in any period of 12 - months; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State. 2. The term "prof....