TN 9 (02-98)
RS 01803.600 Rentals From Real Estate
Section 211(a)(1) of the act, Section 404.1082 of Regulations No. 4 Social Security Act
Rentals from real estate are included in NESE when received:
In the course of a trade or business as a real estate dealer;
For the use or occupancy of rooms or other space where services are rendered primarily for the occupant (RS 01803.624) or
By a landlord who has an agreement with a farmer tenant in which the landlord materially participates (RS 01803.700).