1224. What are the criteria for Test I: Financial Contribution, Periodic Inspection, and Consultation?
You meet the conditions for Test I if you have an arrangement for participation and do any three of the following:
Advance, pay, or stand good for a significant part of the cost of production;
Furnish a significant part of the tools, equipment, and livestock used in producing the commodities;
Make periodic inspections of the production activities; or
Advise and consult with the tenant periodically.