Helping nonindustrial forestland owners save taxes on timber sale income: The role of the basis

Northern Journal of Applied Forestry

Volumn 14, Issue 2, 1997, Pages 84-89

  Stier, Jeffrey C ^a  

^a UNIVERSITY OF WISCONSIN MADISON   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33745569097     PISSN: 07426348     EISSN: None     Source Type: Journal    
DOI: 10.1093/njaf/14.2.84     Document Type: Article

References (6)

1. BLISS, J.C. AND A.J. MARTIN. 1988. Identifying NIPF management motivations with qualitative methods. For. SCI. 35(2):601-622.
2. YOUNG, R.A., AND M.R. REICHENBACH. 1987. Factors influencing the timber harvest intentions of nonindustrial private forest owners. For. Sci. 33(2):381-393.
3. NEWMAN, D.H., AND D.N. WEAR. 1993. Production economics of private forestry: A comparison of industrial and nonindustrial forest owners. Am. J. Agric. Econ. 75(3):674-684.
4. ROYER J.P., AND C.D. RISBRUDT (EDS.) 1983. Nonindustrial private forests: A review of economic and policy studies: Symposium proc. Sch. of For. and Environ. Studies, Duke Univ., Durham, NC. 398 p.
5. SIEGEL, W.C., H.L. HANEY, JR., D.M. PETERS, P. BETTINGER, AND D.S. CALLIHAN. 1996. The impact of federal and state income tax on timber income in the Northeast and Midwest following the 1986 Tax Reform Act. North. J. Appl. For. 13(1):8-15.
6. SIEGEL, W.C., W.L. HOOVER, H.L. HANEY, JR., AND K. LIU. 1995. Forest owners' guide to the federal income tax. USDA Agric. Handbook No. 708. Super. Doc., Pittsburgh, PA. 137 p.