Assessing income from real estate and timeshare 108-04130020

Policy

Social Security Guide, 4.3.8, Income from Property

Social Security Guide, 4.3.8.30, Income from Real Estate

Social Security Guide, 4.3.9.60, Income from Private Companies & Trusts

Social Security Guide, 4.7, Business Structures, Primary Production & pre-01/01/2002 Assessment of Trusts & Private Companies

National Instructions 1988-97, CO950188, RE/Business income & asset recording changes

Legislation

Links to the Federal Register of Legislation go to a 'Series' page. Select the 'Latest' version.

Social Security Act 1991

• section 1074, Ordinary income from a business-treatment of trading stock
• section 1075, Permissible reductions of business income