# SSR 61-29: SSR 61-29. JOINT OWNERSHIP OF FARM > Federal · Rulings · In force URL: https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_29 ## Section - **Citation:** SSR 61-29 - **Heading:** SSR 61-29. JOINT OWNERSHIP OF FARM - **Jurisdiction:** Federal - **Kind:** Rulings - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Social Security Rulings / OASI / Self-Employment / SSR 61-29 ## Text In 1939 S joined with her brother, B, in the purchase of certain farm land. At the time of the purchaseS had been living and working in the city for several years. In 1942, S left the city to live on the farm and to keep house for her brother and her father who was ill. In the meantime, B, an experienced farmer, had operated the farm on the land purchased by him and S, and has continued to operate it through the years. B has always been considered the sole operator of the farm by those with whom he dealt. All contracts for the sale of the farm products have always been in B's name, and all receipts from the sales are deposited in a bank account which is in B's name only. Since coming to live on the farm, S has taken no part in the operation or management of the farm business but has occupied herself exclusively with housework, and B has given her money as she has needed it for herself and the house. The question is whether S is a partner of B for the purpose of determining whether income derived from the operation of the farm may be included in computing her net earnings from self-employment for social security purposes. Section 211(a) of the Social Security Act provides, in pertinent part, for the inclusion of the distributive share of income from a trade or business carried on by a partnership of which an individual is a member in computing the net earnings from self-employment of such individual. Section 211(d) of the Act provides that the terms "partnership" and "partner" shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1954. inclusion of the distributive share of income from a trade or business carried on by a partnership of which an individual is a member in computing the net earnings from self-employment of such individual. Section 211(d) of the Act provides that the terms "partnership" and "partner" shall have the same meaning as when used in subchapter K of chapter 1 of the Internal Revenue Code of 1954. In determining whether a partnership existed within the meaning of section 211(d) of the Act, the question is whether the partners actually intended to join together for the purpose of carrying on the business and sharing in the profits and losses or both. Their intention in this respect is a question of fact, to be determined from their agreement, their conduct, their statements, the testimony of disinterested persons, the relationship of the parties, their respective abilities and capital contributions, the actual control of income and the purposes for which it is used, and any other facts throwing light on their true intent. The fact that jointly-owned assets are used in carrying on a business activity will not of itself establish a partnership. There must be a co-ownership of the business, as distinguished from the assets. Ownership of property by tenants-in-common does not make such tenants partners in the absence of an intention to become partners. In the present case, the ownership interests of S and B in the farm property were distinct from their interests in the farm business conducted on the property. There was never any intent on the part of S and B to join together in conducting the farm business. B managed all phases of the business, made all decisions regarding it,a nd received and controlled the income derived from the business. Although S had joined with him in purchasing the land, she took no part in the operation of the farm business, but concerned herself exclusively with the housework. ever any intent on the part of S and B to join together in conducting the farm business. B managed all phases of the business, made all decisions regarding it,a nd received and controlled the income derived from the business. Although S had joined with him in purchasing the land, she took no part in the operation of the farm business, but concerned herself exclusively with the housework. Accordingly, it is held that S was not a partner of B in the operation of the farm business and therefore no part of the income from the business is includible in computing her 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/SSA_SSR_OASI_SSR_61_29. Check the current official text before relying on it. Not legal advice.