TN 7 (06-90)

RS 01803.713 Material Participation - Test No. 2

A. POLICY

A landlord materially participates if his decisions have a significant effect or contribution to the success of the farm. However, this test is not met if the tenant has the right to make the final decision.

B. KINDS OF DECISIONS

Some kinds of management decisions are:

  • Land usage;

  • Crops to plant;

  • When to plant;

  • When to market the harvested crop.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301803713
RS 01803.713 - Material Participation - Test No. 2 - 11/15/2002
Batch run: 01/27/2009
Rev:11/15/2002