# SSR 61-28: SSR 61-28. SOIL BANK PAYMENTS

> Federal · Rulings · In force

URL: https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_28

## Section

- **Citation:** SSR 61-28
- **Heading:** SSR 61-28. SOIL BANK PAYMENTS
- **Jurisdiction:** Federal
- **Kind:** Rulings
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Social Security Rulings / OASI / Self-Employment / SSR 61-28

## Text

A owned and operated a farm on which he had produced ten acres of cotton
and forty acres of grain in 1957. In 1958 the ten acres of cotton land
were put into the soil bank conservation reserve program and in that year
A received conservation reserve payments for the land so retired.

The question is whether the conservation reserve payments received by A
are includible in computing his net earnings from self-employment for
social security purposes.

Payments received by a farm operator for land withdrawn from production
and placed in the conservation reserve program under the Federal Soil Bank
Act enacted in 1956 and amended in 1958, are includible in computing net
earnings from self-employment. In the present case, A was the operator of
his farm in 1958 when he withdrew ten acres of land from cultivation and
placed them in the conservation reserve program. Accordingly, it is held that the conservation reserve payments received by A in 1958
are includible in computing his "net earnings from self-employment" for
social security purposes.

## Nearby sections

- [SSR 60-27 SSR 60-27. ADMINISTRATOR OR EXECUTOR -- MARSHALLING AND DISTRIBUTING ASSETS OF SINGLE ESTATE](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_60_27.md)
- [SSR 61-7 SSR 61-7. FARM RENTAL INCOME -- MATERIAL PARTICIPATION](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_7.md)
- [SSR 61-28 SSR 61-28. SOIL BANK PAYMENTS](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_28.md)
- [SSR 61-29 SSR 61-29. JOINT OWNERSHIP OF FARM](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_29.md)
- [SSR 61-42 SSR 61-42. RENTAL VALUE OF ROOM OCCUPIED BY OWNER-OPERATOR OF ROOMING HOUSE](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_42.md)
- [SSR 61-43 SSR 61-43. ADMINISTRATOR OR EXECUTOR -- OPERATION OF BUSINESS AMONG ASSETS OF ESTATE](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_43.md)
- [SSR 61-44 SSR 61-44. PERSONAL SERVICES PERFORMED FOR FAMILY MEMBER OF CLOSE FRIEND](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_44.md)
- [SSR 61-45 SSR 61-45. RENTAL OF CONSTRUCTION EQUIPMENT](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_45.md)
- [SSR 61-62 SSR 61-62. INCOME FROM BUSINESS OPERATED BY LEGAL GUARDIAN OF INCOMPETENT](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_62.md)
- [SSR 62-17 SSR 62-17. NET EARNINGS FROM SELF-EMPLOYMENT -- PARTNERSHIP -- HUSBAND AND WIFE](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_17.md)
- [SSR 62-31 SSR 62-31. NET EARNINGS FROM SELF-EMPLOYMENT](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_31.md)
- [SSR 62-32 SSR 62-32. SELF-EMPLOYMENT INCOME -- OPTIONAL METHOD OF REPORTING FARM SELF-EMPLOYMENT](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_32.md)
- [SSR 62-48 SSR 62-48. NET EARNINGS FROM SELF-EMPLOYMENT -- RENTALS FROM REAL ESTATE](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_48.md)
- [SSR 62-49 SSR 62-49. NET EARNINGS FROM SELF-EMPLOYMENT -- RENTALS FROM REAL ESTATE -- ROYALTIES FROM USE OF OIL LANDS](https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_62_49.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_28. Check the current official text before relying on it. Not legal advice.