Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
Page 4 · column 2 of 9 · from the scan, no model involved
form of certificates of ownership. they are not includable in gross income for UK! until they are converted to cash for purposes of federal income tax and Social Security self-employment tax.
How the PIK payments affect receipt of Social Security benefits depends on when the farmer became entitled to those benefits.
If the farmer started getting Social Security benefits before UK'!, PIK income can be excluded from gross income for purposes of the annual earnings test because it is income not attributable to significant services performed after the year in w iiich benefits began. In this case. PIK income would have no effect on he receipt of Social Security benefits.
However, if the farmer starts getting Social Secu
53.4%