The Impact of State Death Taxes on the Private Nonindustrial Forest Landowner in the South

Abstract

Estate tax problems peculiar to private nonindustrial forest landowners are briefly introduced. State death tax laws that owners face in the South are compared. Combined federal and state death tax levies are computed for assumed conditions of family status and asset size. Potential tax saving under special-use valuation for simulated estates is examined.

Proceedings of the policy and program conference on "The South's fourth forest; alternatives for the future."

“…The current death tax systems of the Southern States are shown in table 7. Four types of death taxes are currently utilized in the South--the inheritance tax, the estate tax, the piggy-back tax, and the pick-up tax (Olsen and Haney 1980…”