The impact of federal and state income taxes on timber income in the northeast and midwest following the 1986 tax reform act

Northern Journal of Applied Forestry

Volumn 13, Issue 1, 1996, Pages 8-15

  Siegel, William C ^a   Haney Jr , Harry L ^b   Peters, Daniel M ^b   Bettinger, Pete ^c   Callihan, Debra S ^b  

^a State University ^*

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

^c OREGON STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33745580708     PISSN: 07426348     EISSN: None     Source Type: Journal    
DOI: 10.1093/njaf/13.1.8     Document Type: Article

References (9)

1. BETTINGER, P. 1993. Incorporating state income taxes in soil expectation values: Impacts and pitfalls. For. Prod. J. 43(5):61-67.
2. BOUCHER, K.J., AND R.J. TAYLOR. 1987. The domino effect: Federal tax reform and the states. J. State Taxation 6(2):99-164.
3. BUREAU OF NATIONAL AFFAIRS, INC. 1994. BNA income tax spreadsheet with fifty state planner, version 94.2. Bur. Nat. Affairs, Inc. 1231 25th Street, NW, Washington, DC 20037.
4. COMMERCE CLEARING HOUSE. 1994. State tax guide. Commerce Clearing House, Chicago, IL. (Loose-leaf cumulative ed.)
5. COMMERCE CLEARING HOUSE. 1994. Federal tax guide. Commerce Clearing House, Chicago, IL. (Loose-leaf cumulative ed.)
6. DAVIS, L.S., AND N.K. JOHNSON. 1987. Forest management. Ed. 3. McGraw-Hill, New York. P. 525-526.
7. HANEY, H.L., JR., AND W.C. SIEGEL. 1988. Federal income tax guide for timber owners. USDA For. Serv. South. For. Exp. Stn. 7 p.
8. HOOVER, W.L., W.C. SIEGEL, G.A. MYLES, AND H L. HANEY, JR. 1989. Forest owner's guide to timber investments, the federal income tax, and tax recordkeeping. Agric. Handb. 681. 104 p.
9. MCGEE, G.T., H.L. HANEY, JR., AND W.C. SIEGEL. 1984. State income tax implications for nonindustrial private forestry in the United States. For. Prod. J. 34(3):27-36.