net share rental
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2032A — for purposes of this section
For purposes of this paragraph, the term “net share rental” means the excess of—
(I) the value of the produce received by the lessor of the land on which such produce is grown, over
(II) the cash operating expenses of growing such produce which, under the lease, are paid by the lessor.