When does self-employment tax take root on farm rents?

Article Abstract:

The authors discuss the US Court of Appeals for the 8th Circuit's decision in McNamara, in which the court overruled the Tax Court and stated the self-employment tax for farmers only applies to rents actually derived under rental arrangements where the lessor participates in agricultural production.

Self-employed persons, Self employed persons, Rents (Property), Farm tenancy, Tenant farming

---

Estate tax repeal does not end the need to plan

Article Abstract:

The author discusses tax planning issues regarding transfer and generation-skipping taxes in light of the Economic Growth and Tax Relief Reconciliation Act of 2001.

Analysis, Planning, Estate planning, Transfer taxes

---

Unearth 'farmer' status and harvest beneficial tax treatment

Article Abstract:

The authors discuss the tax law definition of farmer and farming and thus who is entitled to claim tax benefits offered to farmers.

Interpretation and construction, Tax law, Farmers

Similar abstracts:

• Abstracts: The ones to rank law schools are employers. Jones case work causes firm flap; Berger & Montague partner is reprimanded for his work against Clinton
• Abstracts: E-evidence demands new expert; digital briefs and storage make forensic techs a must
• Abstracts: Risks of EPLI coverage prove difficult to assess; employment practices liability insurance presents risk factors not found in other policy forms
• Abstracts: Reliance on government advice to preclude criminal enforcement actions under the Health Insurance Portability and Accountability Act
• Abstracts: The price of doing business: environmental criminal fines and the administrative expense solution. The administrative relationship between the district and bankruptcy courts

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.