Land Rental by S Corporations

Date
1995-06-16
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Altmetrics
Authors
Research Projects
Organizational Units
Journal Issue
Series
Department
Iowa State University Digital Repository
Abstract

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.

Comments
Description
Keywords
Citation
DOI
Source
Collections