Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?

Pettit, Carol A.

Library of Congress. Congressional Research Service.

关键词: Internal revenue law;    Taxation;    Internal revenue;    Income tax;   

RP-ID  :  RL34457
RP-ID  :  RL34457_2008Apr14

美国|英语

来源: UNT Digital Library

【 摘 要 】

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.