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The Federal Estate Tax: A Potential Problem for Private Nonindustrial Forest Owners in the South

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As land and timber prices continue to escalate due to inflation and real cost increases, the federal estate tax could ultimately change forestland ownership patterns of the southern United States. In some cases, only a fraction of the original tract may be passed to a surviving family member, with the balance sold to pay the estate tax. However, sound management of financial and forest resources could offset this problem. Alternatives to harvesting timber to fund the tax are presented.

Document Type: Journal Article

Affiliations: Associate Professor, School of Forestry, Oregon State University, Corvallis

Publication date: August 1, 1979

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 Southern Journal of Applied Forestry covers an area from Virginia and Kentucky south to as far west as Oklahoma and east Texas.
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