Skip to main content

The Impact of Recent Changes in State and Federal Death Tax Laws on Private NonIndustrial Forest Estates in the South

Buy Article:

$29.50 plus tax (Refund Policy)

Abstract:

The Federal Economic Recovery Tax Act of 1981 has significantly influenced the intergenerational transfer of assets. There have also been many changes since 1980 in the death tax statutes of the southern states. Both developments have important implications for private woodland estates. This article discusses recent changes at both federal and state levels. It also compares differences in total death tax burdens (federal and state) between two states with different taxing systems. The study shows that the tax burden in states with a taxing regime based on the federal system is generally less, at the first death in a typical family of four, than in states with other systems. South. J. Appl. For. 11(1):17-23.

Document Type: Journal Article

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

Publication date: February 1, 1987

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.
  • Membership Information
  • Ingenta Connect is not responsible for the content or availability of external websites
saf/sjaf/1987/00000011/00000001/art00008
dcterms_title,dcterms_description,pub_keyword
6
5
20
40
5

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial 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