Skip to main content

Federal-State Death Tax Implications for Private Nonindustrial Forest Landowners in the Northeast

Buy Article:

$29.50 plus tax (Refund Policy)

Tax planning is an important component of forest management. Management planning generally focuses on income and property taxes. Potential death taxes, however, are often overlooked, which can cause serious problems with the orderly transfer of forested property at death. This article examines key provisions of the federal death tax law, together with the death tax statutes of 13 northeastern states. A modal depicts the combined death tax levy--federal plus state--in these states for a specific planning strategy at the first spouse's death. A second model examines the total tax levy for three different strategies through the second spouse's death based on the property distribution at the first death. North. J. Appl. For. 5:135-141, June 1988.
No References
No Citations
No Supplementary Data
No Data/Media
No Metrics

Document Type: Journal Article

Affiliations: Southern Forest Experiment Station, USDA Forest Service, New Orleans, LA 70113

Publication date: 1988-06-01

More about this publication?
  • Each regional journal of applied forestry focuses on research, practice, and techniques targeted to foresters and allied professionals in specific regions of the United States and Canada. The Northern Journal of Applied Forestry covers northeastern, midwestern, and boreal forests in the United States and Canada.
  • Membership Information
  • Ingenta Connect is not responsible for the content or availability of external websites
  • Access Key
  • Free content
  • Partial Free content
  • New content
  • Open access content
  • Partial Open access content
  • Subscribed content
  • Partial Subscribed content
  • Free trial content
Cookie Policy
X
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more