The title of this post at Sustainable Ag, U.S. Tax Court: Federal Self-Employment Tax Applies to Non-Farmer’s CRP Payment,pretty well describes the content.
It interests me because it involves determining that the owner of land in CRP is not automatically in the business of farming (assuming I understand it correctly). The theory seems to be that while the owner is being compensated for activities required by the CRP contract, that's not farming but a business.
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