Journal Issue:
Agricultural Law Digest: Volume 2, Issue 17
Agricultural Law Digest: Volume 2, Issue 17
No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Journal Volume
Articles
Article
Cases, Regulations, and Statutes
(
1991-08-30)
Article
Renting Farm Machinery at Retirement or Otherwise
(
1991-08-30)
The 1989 Tax Court case of Carl Stevenson has raised questions as to whether self-employment tax is due on rental income where farm machinery is rented to others (usually children) after retirement or is retained at the time of incorporation and rented to the newly-formed corporate entity.