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Conservation Reserve Payments and Self-Employment Taxes.

Reviews issues and court decisions pertaining to the tax treatment of conservation reserve payments to farmers, specifically whether such payments should be considered rental income and not subject to farmer self-employment taxes.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2000.
Series:U.S. Congressional Research.
Subjects:
Agricultural subsidies.
Farm income.
Income tax.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Reviews issues and court decisions pertaining to the tax treatment of conservation reserve payments to farmers, specifically whether such payments should be considered rental income and not subject to farmer self-employment taxes.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.