The Eighth Circuit Court of Appeals recently reversed a Tax Court's opinion and ruled that CRP payments to a non-farmer are rents from real estate, not subject to self-employment tax.
Federal Court Rules That CRP Rents Paid To Non-Farmer Are Not Subject To Self-Employment Tax
About Swier Law Firm's Agricultural Law Practice Group
Swier Law Firm's Agricultural Law Practice Group handles the following types of agricultural law issues:
- Crop Insurance Disputes
- Business Planning
- Contracts
- Clean Air Act
- Environmental Law
- Estate Planning
- Insurance
- Leases
- Real Estate
- Taxation
- Water Law
- Preparing, Revising and Updating Farm Operation Governance and Compliance Materials, including Bylaws, Committee Charters, and Compliance Policies.
Take a look at our valuable agricultural law books and articles. Our materials are full of tips and advice. All materials are written by the law firm's nationally recognized agricultural law attorneys and provide detailed South Dakota-specific information designed to help anyone with agricultural law issues. You can request your free copy by clicking on the book cover below.
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