TaxTMI 
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Independent Personal Services
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....e performance 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 tax....
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....te 183 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 "pr....