Recent audits by the Internal Revenue Service have raised once again the question of whether rent-free occupancy of a residence provided by the landlord produces imputed income for the tenant. The question has been raised periodically over the past several decades.
"Do Farm Tenants Have Income From Residence Provided by Landlord?,"
Agricultural Law Digest: Vol. 6
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol6/iss21/1