Chapter 13, F.1

Taxpayer lived in a farmhouse located on a farm. At the farm he assisted with planting, cultivating, harvesting, drying, storing, and selling corn and soybeans. He assisted with all farm activities. His employment contract required him to live on the farm so he could manage the general operations of the farm, secure the farm equipment, supervised the drying and storing a grain, and perform any necessary duties on a 24 hour per day basis. Residents were available for rent in the nearby town. What are the tax consequences to taxpayer from use of the farmhouse?

Chapter 13, F.4

Taxpayer works for buses unlimited, a company that provides Interstate bus transportation. He works in the service Bay providing mechanical maintenance services. He assures that the oil is changed, the tires rotated, and other miscellaneous upkeep is performed on the bus regular basis. Buses unlimited allows taxpayer to travel on any of the buses free of charge, as long as there is an empty seat available for him. If taxpayer travels to El Paso, TX can he exclude the value of the trip from his gross income?

Chapter 13, G.7

Taxpayer works for home improvement store. Each year has employer provides all employees a gift during the holidays. Can he exclude the value of the gift if he receives:

1. A Turkey
2. A $50 gift card