The Tax Court, in a decision handed down on June 23, 1998, distinguished a 1996 Tax Court case with similar facts and held that conservation reserve payments (CRP) are not subject to self-employment tax. The question is whether the Wuebker decision will stand and whether the holding will be extended to all income properly classified as “rents” whether the rents are from real or personal property.
"SE Tax on CRP Payments,"
Agricultural Law Digest: Vol. 9
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol9/iss14/1