2008•University of North Texas Digital Library (University of North Texas)Open access
Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?
Carol A. Pettit
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Abstract
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.
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