SE Tax On Rented Land if Some Land is Not Rented

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T00:42:21.000
dc.date.accessioned 2020-06-29T22:53:44Z
dc.date.available 2020-06-29T22:53:44Z
dc.date.embargo 2017-10-30
dc.date.issued 2003-03-07
dc.description.abstract <p>Liability for self-employment tax is clear if land is rented under a cash-rent or non-material participation share lease—no SE tax is due. On the other hand, if land is rented under a material participation share lease, self-employment tax is due. However, if some land is rented under a cash rent or non-material participation share lease, and other land is operated (or rented under a material participation share lease), the outcome is less clear.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol14/iss5/1/
dc.identifier.articleid 1671
dc.identifier.contextkey 10971719
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol14/iss5/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3148
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol14/iss5/1/AgLawDigest_v14n05_01.pdf|||Fri Jan 14 17:49:34 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title SE Tax On Rented Land if Some Land is Not Rented
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication ff724de6-3f58-4c19-a1cb-5461c5f53167
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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