Land Rental by S Corporations

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T12:59:47.000
dc.date.accessioned 2020-06-29T22:59:50Z
dc.date.available 2020-06-29T22:59:50Z
dc.date.embargo 2017-05-31
dc.date.issued 1995-06-16
dc.description.abstract <p>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.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol6/iss12/1/
dc.identifier.articleid 1289
dc.identifier.contextkey 10234780
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol6/iss12/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/4049
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol6/iss12/1/AgLawDigest_v06n12_01.pdf|||Fri Jan 14 17:40:27 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 Land Rental by S Corporations
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication e31fbc59-6442-4831-a61d-cc9fda3022b8
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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