Land Rental by S Corporations
Land Rental by S Corporations
Date
1995-06-16
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Altmetrics
Authors
Research Projects
Organizational Units
Iowa State University Digital Repository
Organizational Unit
Journal Issue
Journal Issue
Series
Department
Iowa State University Digital Repository
Abstract
Since enactment of Subchapter S in 1958, attention has been focused on the type of lease entered into by S corporations. The question has been whether the income received by the S corporation as lessor constituted "rents" for purposes of the passive income test.