Quantifying the distribution of family forest ownership classifications for US federal income tax
Family forest ownerships are classified in federal income tax law as either personal use, investment, or trade or business, and this classification determines the tax rates, deductions, credits, and filing requirements that apply. Tax classification, therefore, has implications for landowners’ overa...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-03-01
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| Series: | Trees, Forests and People |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666719324002620 |
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