- Page 1: United States Department of Agricul
- Page 7 and 8: Contents Page Abstract ............
- Page 9 and 10: Chapter 5. The Legal Process Page B
- Page 11 and 12: Page Tax Treatment of Trusts.......
- Page 13 and 14: Page Continued Ownership Within the
- Page 15 and 16: Page Loss of Capital...............
- Page 17: PART I INTRODUCTION
- Page 20 and 21: The Importance of Forestry Estate P
- Page 23 and 24: Chapter 2 Estate Planning Objective
- Page 25 and 26: Chapter 2 Illiquidity of Land and T
- Page 27 and 28: Chapter 2 objectives completely, so
- Page 29: Chapter 2 provided rather than on t
- Page 32 and 33: The Federal Estate and Gift Tax Pro
- Page 34 and 35: The Federal Estate and Gift Tax Pro
- Page 37 and 38: Chapter 4 Valuation of Assets for E
- Page 39 and 40: Chapter 4 Depending on the circumst
- Page 41 and 42: Chapter 4 substance for Federal est
- Page 43 and 44: Chapter 4 is accomplished using an
- Page 45 and 46: Chapter 4 flows forward to the pres
- Page 47 and 48: Chapter 5 The Legal Process Basis o
- Page 49: Chapter 5 Probate Administration an
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Chapter 6 Use of the Marital Deduct
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Chapter 6 his (her) life (this inco
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Chapter 6 for two reasons. First, i
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Chapter 7 Disclaimers, Settlements,
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Chapter 8 Gifts of Forestry Assets
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Chapter 8 children ultimately recei
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Chapter 8 Problem property—If for
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Chapter 8 principal portion a gift
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Chapter 8 Charitable remainder trus
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Chapter 8 of the property for timbe
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Role of Trusts beneficiaries of bot
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Role of Trusts Gift Taxes A transfe
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Role of Trusts Testamentary Trusts
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Role of Trusts Two Estate Transfers
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Role of Trusts may not produce inco
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Life Insurance of the policy’s gi
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Life Insurance Premiums paid by the
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Chapter 11 Installment Contracts Ge
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Chapter 11 Disadvantages There also
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PART III APPLICATION OF FORESTRY- S
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Special Use Valuation Qualified Hei
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Special Use Valuation contracted wi
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Special Use Valuation make a protec
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Special Use Valuation the “Multip
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Special Use Valuation interest disp
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Deferral and Extension of Estate Ta
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Deferral and Extension of Estate Ta
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Chapter 14 Sole and Joint Ownership
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Chapter 14 property held by the dec
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Partnerships Withdrawals—The abil
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Partnerships in chapter 4, minority
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Corporations of directors to be ele
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Corporations can be shareholders. N
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Corporations permitted for stock in
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Limited Liability Companies would h
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State Tramsfer Taxes Table 18.1—S
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State Tramsfer Taxes Table 18.3—S
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State Tramsfer Taxes Overall, 32 St
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The Benefit of Planning a Forest Es
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Appendix I Sources by Order of Appe
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Appendix I Chapter 7 Internal Reven
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Appendix I Chapter 11 Internal Reve
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Appendix I Internal Revenue Code se
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Appendix II Glossary Adjusted gross
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Appendix II Marital deduction: The
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Appendix III Form 706 (Rev. August
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix III Form 706 (Rev. 8-2008)
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Appendix IV IRS Form 709—United S
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IRS Form 709—United States Gift (
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IRS Form 709—United States Gift (
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The Forest Service, United States D