Conservation Reserve Payments and Self-Employment Taxes

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Agricultural subsidies.

Farm income.

Income tax.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 2000

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

Notes:

CRS Report

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Conservation Reserve Payments and Self-Employment Taxes

Publisher Number:

CRS-2000-AML-0061

Access Restriction:

Restricted for use by site license