Big News On CRP Payments: Wuebker Reversed

dc.contributor.author	Harl, Neil
dc.contributor.other	Iowa State University Digital Repository
dc.date	2018-02-18T20:56:59.000
dc.date.accessioned	2020-06-29T22:52:46Z
dc.date.available	2020-06-29T22:52:46Z
dc.date.embargo	2017-08-15
dc.date.issued	2000-03-17
dc.description.abstract	<p>The long-awaited appellate decision in Wuebker v. Commissioner was handed down on March 3, 2000 by the Sixth Circuit Court of Appeals. The Sixth Court reversed the Tax Court and held that Conservation Reserve Program (CRP) payments are subject to self-employment tax if the taxpayer is carrying on a trade or business and the CRP land bears a “direct nexus” relationship to the trade or business of farming or ranching.</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol11/iss6/1/
dc.identifier.articleid	1527
dc.identifier.contextkey	10604499
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol11/iss6/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3003
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol11/iss6/1/AgLawDigest_v11n06_01.pdf\|\|\|Fri Jan 14 17:47:20 UTC 2022
dc.title	Big News On CRP Payments: Wuebker Reversed
dc.type	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	93346ac7-f8d8-4ee7-8fe4-1a167330e487
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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