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An Important Estate Tax Incentive for Landowners

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Author: Stephen Small

In 1997, for the first time in more than a decade, Congress added to the law significant new tax incentives for voluntary land protection by private landowners. This article includes background information, how the law works, and important issues to consider.

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An_Important_Estate_Tax_Incentive.pdf (161.0 KB)

http://www.privatelandownernetwork.org/plnpro/taxlaw.asp

Item type(s): Guide
Topic tags: Federal Tax Law
Related guides: Reducing Federal Estate Tax

Last modified by Elana Richman

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Last modified Mar 28, 2011