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Capital gains treatment of timber income: An economic assessmentAuthor(s): Donald F. Dennis; Donald F. Dennis
Source: Res. Pap. NE-556. Broomall, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station.5 p.
Publication Series: Research Paper (RP)
Station: Northeastern Research Station
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DescriptionTreating timber income as capital gains meets the criteria used to evaluate tax systems better than treating it as ordinary income. Social welfare implications and impact on timber supply also favor such treatment.
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CitationDennis, Donald F. 1985. Capital gains treatment of timber income: An economic assessment. Res. Pap. NE-556. Broomall, PA: U.S. Department of Agriculture, Forest Service, Northeastern Forest Experiment Station.5 p.
Keywordstaxation, capital gains
- The impact of federal and state income tax liabilities on timber investments in the west
- The impact of federal and state income tax liabilities on timber investments in the Midwest and Northeast
- Tax considerations associated with different types of forest ownership
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