### Question
How does the law define net share rental?


### Answer
Under *26 U.S.C. § 2032A*, **net share rental** is defined as:

> 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**

