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How gifting between spouses can reduce forest estate taxes



How gifting between spouses can reduce forest estate taxes



Journal of Forestry 77(10): 655-657



An account is given of the effects of US legislation on the taxation at death of forestry estates. The 1976 Tax Reform Act combined federal estate tax and federal gift tax and made changes to rates, deductions and credits which has resulted in lower taxes for timberland. The 1978 Revenue Act has simplified the procedure for division of joint ownership of real property between spouses. Using a worked example, the authors demonstrate the impact of the tax provisions for forest owners.

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Accession: 000903442

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