### Question
What does net share rental mean?


### Answer
**Net share rental** has the following meaning in *26 U.S.C. § 2032A*:

> the excess of—


(I) the value of the produce received by the lessor of the land on which such produce is grown, over


(II) the cash operating expenses of growing such produce which, under the lease, are paid by the lessor

#### Citation:
  - *26 U.S.C. § 2032A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

