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