Skip to Main Content
U.S. Forest Service
Caring for the land and serving people

United States Department of Agriculture

Home > Search > Publication Information

 Due to a lapse in federal funding, this USDA website will not be actively updated. Once funding has been reestablished, online operations will continue.

  1. Share via EmailShare on FacebookShare on LinkedInShare on Twitter
    Dislike this pubLike this pub


    Data for this study were collected using a questionnaire mailed to randomly selected members of two forest owner organizations. Among the key findings is that 38% of forest estates owed federal estate tax, a rate many times higher than US estates in general. In 28% of the cases where estate tax was due, timber or land was sold because other assets were not adequate. In 29% of the cases where land was sold, it was converted to a more developed use. Questionnaires also were mailed to randomly selected individuals from a national database of rural landowners for comparison with forest owners. For most of the characteristics surveyed, there was no statistical difference between responses from the two groups.

    Publication Notes

    • You may send email to 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.


    Greene, John L.; Bullard, Steven H.; Cushing, Tamara L.; Beauvais, Theodore. 2006. Effect of the federal estate tax on nonindustrial private forest holdings. Journal of Forestry: 15-20


    nonindustrial private forests, estate tax, forest conversion, Dillman Total Design Method

    Related Search

    XML: View XML
Show More
Show Fewer
Jump to Top of Page