1121.1 When are a farm owner and operator in a partnership?
If both the farm owner and the person working the land are involved in the management and control of the farm operations or in the day-to-day operations of the farm, they may be partners. (Some guidelines as to the existence of a partnership are set out in §§1107-1112.)
1121.2 If the operator alone produces the crop or livestock, is the arrangement a partnership?
No. In a partnership, the operator alone does not undertake to produce the crop or livestock, even though the agreement may name one partner to do the physical work and the other to contribute his capital, credit, management services, etc. In this case both parties are farm operators and self-employed.