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Treesearch

Forest stewardship and the federal income tax

Informally Refereed
Download (PDF 358 KB): https://research.fs.usda.gov/download/treesearch/8512.pdf

Abstract

Most woodland owners realize multiple benefits from owning their forest land. Some people may have a special interest in providing wildlife habitat, conserving soil and water, protecting endangered plants and animals, or other activities not related to the pro- duction of income. Generally in these cases, most income expectations are limited to an increase in market value of the property, that would be realized in the event it is sold.

Citation

Siegel, William C. 2000. Forest stewardship and the federal income tax. National Woodlands, Vol.23 No.2