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production et structures agricoles - iate.europa.eu
Leasing to a family entity: watch the level of rent closely... A case decided in 2000 by the Eighth Circuit Court of Appeals3 was hailed as a win for taxpayers but IRS proceeded to issue a non-acquiescence to that decision in 20034 which meant that taxpayers in the Eighth Circuit Court of Appeals area had a modicum of protection but taxpayers in the other Court of Appeal areas were placed on notice that IRS was not giving up the fight to establish its view that self-employment tax would be due on rents paid if the combined effort as lessor of the land and as ...
général - core.ac.uk - PDF: lib.dr.iastate.edu

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