Independent Personal Services

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..... from the 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 als .....

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..... aggregate 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 .....

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