There has to be some kind of subjective wiggle-room when it comes to declaring barter income. It only makes sense. To believe otherwise suggests that the IRS wants to know about every meal offered as payment for some quick handyman work--some homegrown tomatoes in exchange for cleaning your elderly neighbor's gutters. Ever give a guy some beer in exchange for him and his chainsaw helping you to clear a fallen tree?
There are tons of barters the IRS doesn't want to deal with (or know about). How am I to know this is not one of those?
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