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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