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).

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RS 01803.600 - Rentals From Real Estate - 03/17/1998
Batch run: 07/03/2014