The effects of federal and state death and gift taxes on nonindustrial private forest lands in the midwestern states

Forest Products Journal

Volumn 48, Issue 9, 1998, Pages 35-44

  Peters, Daniel M ^a   Haney Jr , Harry L ^a   Greene, John L ^b  

^a VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY   (United States)

^b USDA FOREST SERVICE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0342676507     PISSN: 00157473     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (11)

1. Bick, S. 1996. Donations and sales of conservation easements on forestland in northern New York. Ph.D. diss. Virginia Polytechnic Inst. and State Univ., Blacksburg, Va. 224 pp.
2. Commerce Clearing House. 1995. CCH Federal Tax Guide. Commerce Clearing House, Chicago, Ill. (Loose-leaf cumulative ed.)
3. DeCoster, L.A. 1993. Environmental and societal benefits of certain federal taxation policies affecting private timberland owners. Tech. Appendix. Northern Forest Lands Council, Concord, N.H. 36 pp.
4. Haney, H.L., Jr. and W.C. Siegel. 1993. Estate planning for forest landowners: What will become of your timberland. Gen. Tech. Rept. SO-97. USDA Forest Serv., Southern Forest Expt. Sta., New Orleans, La. 186 pp.
5. _ and _. 1995. Annotated outline and study material for estate planning for forest landowners workshop. Div. of Continuing Education, Virginia Polytechnic Inst. and State Univ., Blacksburg, Va. 138 pp.
6. Kess, S. 1994. CCH Financial and Estate Planning Guide. CCH Inc., Chicago, Ill. 841 pp.
7. Peters, D.M., H.L. Haney, Jr., and J.L. Greene. 1996. Effects of federal-state death and gift taxes on the management of private nonindustrial forest lands for selected states. In: Proc. Symposium on Nonindustrial Private Forests: Learning from the Past, Prospects for the Future. Univ. of Minnesota Ext. Serv., St. Paul, Minn. pp. 285-299.
8. Powell, D.S., J.L. Faulkner, D.R. Darr, Z. Zhou, and D.W. MacCleery. 1994. Forest resources of the United States, 1992. Gen. Tech. Rept. RM-234. USDA Forest Serv., Rocky Mountain Forest and Range Expt. Sta., Fort Collins, Colo. 132 pp.
9. Sample, A. 1992. Building partnerships for ecosystem management on forest and range lands in mixed ownership. Workshop Synthesis, American Forestry: An Evolving Tradition. American Forests Forest Policy Center, Washington, D.C. 6 pp.
10. Small, S.J. 1995. Preserving family lands: essential tax strategies for the landowner. Landowner Planning Center, Boston, Mass. 99 pp.
11. Walden, J.B., H.L. Haney, Jr., and W.C. Siegel. 1987. The impact of recent changes in state and federal death tax laws on private nonindustrial forest estates in the South. Southern J. of Appl. Forestry. 11(1):17-23.