crop share lease agreements
Any lease is basically an agreement that gives the use of an asset to a lessee for a specific period of time at a specified rate. A lease does not transfer title of ownership nor an equity interest in the asset. Labeling a document as a lease does not necessarily mean it is a lease according to the Internal Revenue Service (IRS). This Extension Extra does not address any of the questions concerning the IRS treatment of a lease; if you have questions you should contact their tax management professional. Also, this Extra does not address any questions concerning the legalities of the lease that should be addressed by professional legal counsel.
Pflueger, Burton, "Crop Share Lease Agreements" (2007). SDSU Extension Extra Archives. 190.