SE Tax on CRP Payments
Date
1998-07-31
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
The Tax Court, in a decision handed down on June 23, 1998, distinguished a 1996 Tax Court case with similar facts and held that conservation reserve payments (CRP) are not subject to self-employment tax. The question is whether the Wuebker decision will stand and whether the holding will be extended to all income properly classified as “rents” whether the rents are from real or personal property.
Series Number
Journal Issue
Is Version Of
Versions
Series
Academic or Administrative Unit
Type
article