Rentals received through conservation reserve program are not subject to self-employment tax

In the Wuebker v. Commr. case, the Tax Court held that the payments received by a participant in the Conservation Reserve Program constitute rentals from real estate and are not subject to self-employment tax.

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Bibliographic Details
Published inTax Management real estate journal Vol. 14; no. 12; p. 350
Format Journal Article
LanguageEnglish
Published Washington Bloomberg BNA 02.12.1998
Subjects
110 TC 431
Agricultural subsidies
Conservation
Farming
Farms
Payments
Rentals
Self employment
Soil conservation
Tax court decisions
Tax courts
Taxpayers
Withholding taxes
United States > US
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Summary:In the Wuebker v. Commr. case, the Tax Court held that the payments received by a participant in the Conservation Reserve Program constitute rentals from real estate and are not subject to self-employment tax.
ISSN:8755-0628
1544-0796