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001 9910692963903321
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035   $a(CKB)5470000002357855
035   $a(OCoLC)609871655
035   $a(EXLCZ)995470000002357855
100   $a20100428d2009      ua             0
101 0 $aeng
135   $aurmn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aEstate planning for forest landowners $ewhat will become of your timberland? /$fWilliam C. Siegel, Harry L. Haney, Jr., and John L. Greene
210  1$aAshville, NC :$cU.S. Dept. of Agriculture, Forest Service, Southern Research Station,$d[2009]
215   $a1 online resource (xiv, 180 pages) $cillustrations, forms
225 1 $aGeneral technical report SRS ;$v112
300   $aTitle from PDF title screen (viewed Apr. 28, 2010).
300   $a"January 2009."
320   $aIncludes bibliographical references (pages 121-128).
330   $aThe purpose of this book is to provide guidelines and assistance to nonindustrial private forest owners and the legal, tax, financial, insurance, and forestry professionals who serve them on the application of estate planning techniques to forest properties. The book presents a working knowledge of the Federal estate and gift tax law as of September 30, 2008, with particular focus on the unique characteristics of owning timber and forest land. It consists of four major parts, plus appendices. Part I develops the practical and legal foundation for estate planning. Part II explains and illustrates the use of general estate planning tools. Part III explains and illustrates the use of additional tools that are specific to forest ownership. Part IV describes the forms of forest land ownership, as well as the basic features of State transfer taxes and the benefits of forest estate planning. The appendices include a glossary and the Federal forms for filing estate and gift taxes.
410  0$aGeneral technical report SRS ;$v112.
517   $aEstate planning for forest landowners
606   $aForest landowners$zUnited States$xFinance, Personal$vHandbooks, manuals, etc
606   $aEstate planning$zUnited States$vHandbooks, manuals, etc
608   $aHandbooks and manuals.$2lcgft
615  0$aForest landowners$xFinance, Personal
615  0$aEstate planning
700   $aSiegel$b William C$01420914
701   $aHaney$b Harry L$01420915
701   $aGreene$b John L$01398501
712 02$aUnited States.$bForest Service.$bSouthern Research Station.
801  0$bGPO
801  1$bGPO
906   $aBOOK
912   $a9910692963903321
996   $aEstate planning for forest landowners$93540368
997   $aUNINA