Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?
Description:
This report outlines the history of the Conservation Reserve Program (CRP), the changing positions of the Internal Revenue Service (IRS), pertinent case law, and other provisions of the Internal Revenue Code (IRC). Several possible approaches to the taxation of CRP payments are discussed.
Date:
April 14, 2008
Creator:
Pettit, Carol A.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department