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Socioeconomic Indicators Of Family Forest Owner Use Of Federal Income Tax Provisions, John Hatcher

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Family forest owners control a majority of the South's forest land and nearly half of its growing stock. These owners are a diverse group with widely varied objectives for ownership and management. Many family forest owners manage their holdings for timber production objectives and thus, are concerned with issues such as reforestation incentives and tax treatment of timber revenues. Their actual knowledge of the tax aspects of timber management varies, with some owners unaware of the federal income tax provisions that apply to timber. This study uses econometric techniques to establish socioeconomic predictors of family forest owner use of seven …