Independent personal services
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....ntracting State from the performance of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances when such income....
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....to or exceeding in the aggregate 183 days in any period of twelve 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 ....


TaxTMI
TaxTMI