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    Author(s): William C. Siegel
    Date: 1999
    Source: National Woodlands. Vol. 22, No. 2, April 1999
    Publication Series: Miscellaneous Publication
    PDF: View PDF  (157 KB)

    Description

    For various reasons, it may be advantageous for woodland owners to voluntarily exchange some or all of their timber and/or timberland for other property. For example, exchanges can be used to consolidate or diversify forest holdings and other investments; to obtain greater cash flow; and eliminate or reduce management problems. In many cases, voluntary exchanges--rather than sales and purchase--are used for these and other purposes in order to postpone the payment of income tax on the difference between the value of the property given up and the property's basis. This article deals with voluntary exchanges. These should not be confused with postponing the recognition of gain or loss when property is involuntarily converted, such as with a casualty or condemnation, and qualified replacement property acquired with the proceeds.

    Publication Notes

    • You may send email to pubrequest@fs.fed.us to request a hard copy of this publication.
    • (Please specify exactly which publication you are requesting and your mailing address.)
    • We recommend that you also print this page and attach it to the printout of the article, to retain the full citation information.
    • This article was written and prepared by U.S. Government employees on official time, and is therefore in the public domain.

    Citation

    Siegel, William C. 1999. Tax Implications of Forest Property Exchanges. National Woodlands. Vol. 22, No. 2, April 1999

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