TN 7 (06-90)
RS 01803.708 Material Participation - Test No. 1
A landlord materially participates if he performs at least 3 of the following activities:
Periodically advises and consults with his tenant;
Periodically inspects the production activities;
Furnishes a substantial portion of the machinery equipment and livestock, or
Assumes responsibility for a substantial portion of the production expenses.