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Tax treatment of government cost-share paymentsAuthor(s): William C. Siegel
Source: National Woodlands, Volume 28(2): 22-24
Publication Series: Miscellaneous Publication
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DescriptionWoodland owners who receive a cost-share payment from a federal or state government program generally must report the payment as part of their gross income. However, under the provisions of Section 126 of the internal Revenue Code, the recipients can then choose to exclude from their income all or part of such payments that meet two requirements.
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CitationSiegel, William C. 2005. Tax treatment of government cost-share payments. National Woodlands, Volume 28(2): 22-24
- Tapping into the Forest Management Assistance Programs
- Tax considerations associated with different types of forest ownership
- Nonindustrial private forest owner use of federal income tax provisions
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