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How Gifting Between Spouses can Reduce Forest Estate Taxes

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The 1976 Tax Reform Act contains features designed to lower federal death taxes. The key provisions are the combining of estate and gift taxes, and the associated rate and exemption changes. Single unified rates and exemptions now apply to both taxes. The act also provides an opportunity for further reduction, in certain situations, of estate taxes on real property held jointly by husband and wife. The procedure involves making lifetime gifts between spouses of the jointly owned property rights. A forest ownership example is used to show how taxes may be saved under these provisions.
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Document Type: Journal Article

Affiliations: Project Leader for the USDA Forest Service's Research in Forest Resource Law and Taxation, Southern Forest Experiment Station, New Orleans, Louisiana

Publication date: 1979-10-01

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  • The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.

    2016 Impact Factor: 1.675 (Rank 20/64 in forestry)

    Average time from submission to first decision: 39.6 days*
    June 1, 2016 to Feb. 28, 2017

    Also published by SAF:
    Forest Science
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