Do Farm Tenants Have Income From Residence Provided by Landlord?

Date
1995-11-03
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

Recent audits by the Internal Revenue Service have raised once again the question of whether rent-free occupancy of a residence provided by the landlord produces imputed income for the tenant. The question has been raised periodically over the past several decades.

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