NATIONAL,TIMBER,TAX,RELATED,PUBLICATIONS,USDA FOREST SERVICE,PRESENTATIONS,ESTATE PLANNING,FOREST,LANDOWNERS,YOUR,TIMBERLAND,INCOME,HANDBOOK,REVENUE,SERVICE,FORESTRY,PLANNING,THE TRANSFER,PROPERTY,DEATH,LIFETIME,GIFTS,POWERFUL,TOOL,PROGRAM,ABILITY,AFFORD,THE GIFT,SHOULD,CONSIDERATION,DO NOT,GIVE,AWAY,MONEY,MIGHT,SOMEDAY,GIFTING,PERSONAL,INVOLVE,SAVING,FINANCIAL,ATTENTION,RULES,STRETCH,BENEFITS,REASONS,PRIMARY,REASON,BENEFIT,FAMILY MEMBERS,THE ASSETS,OWNED,SPOUSE,SUBSTANTIAL,GIFT,THE FAMILY,ASSETS,STATEMENT,TRUST,FAMILIES,CULTURAL,TRADITION,BLOOD LINES,PROCESS,ADULT,CHILDREN,PROMOTE,SENSE,MATURITY,MOTIVATE,LEARN,HOW TO,THE FOREST,CAN SEE,GOING CONCERN,THE NEXT GENERATION,EFFICIENCY,EFFECTIVENESS,BENEFICIAL,FOLLOW,DISCUSSED,CHAPTERS,SENIOR,HIGHER,INCOME TAX,BRACKETS,REDUCE,TOTAL,FAMILY,MOVING,THE HANDS,SAME TIME,CHARITABLE ORGANIZATIONS,COLLEGES,MUSEUMS,DECREASING,SIZE,GROSS,ESTATE,FEDERAL AND STATE,TAXES,LOWERS,SETTLEMENT,COSTS,DELAYS,PROBATE,FEES,THE GIFTED,CASES,THE PROPERTY,OUT OF REACH,CREDITORS,POWER,PURSUED,CAUTIOUSLY,LOSS,CONTROL,ASSET,THUS,BUSINESS ENTITIES,THE BEST,CANDIDATES,BASIS,DONEE,ADVERSE,RESULTS,THE CASE,TESTAMENTARY,TRANSFER,SPECIAL,VALUATION,CHAPTER 12,AVAILABLE,TAX RATE,SCHEDULE,TABLE,CREDIT,AMOUNT,OF 1,ECONOMIC GROWTH AND TAX RELIEF,RECONCILIATION,ACT OF,EGTRRA,PUBLIC LAW,INFLATION,ONCE,TAXED,RATES,RANGE,PERCENT,GIFT TAX,LIABILITY,DETERMINED,RATE SCHEDULE,THE FEDERAL,MAXIMUM,RATE,THE GOAL,RECENT CHANGES,LAWS,EXAMPLE,CLIFFORD,REMAINDER,TRUSTS,LONGER,EFFECTIVE,INCOME SPLITTING,SHORT TERM,PRINCIPAL,USED TO,SHIFT,GRANTOR,BENEFICIARIES,TAX BRACKETS,KIDDIE TAX,UNDER AGE,UNEARNED INCOME,THE PARENTS,OLDER,CLAIMED,DEPENDENTS,PARENTS,RETURNS,INCENTIVE,INCREASE,CHILDS,INTEREST,ADEQUATE,FULL,IN KIND,NO STRINGS ATTACHED,COMPLETE,BONA FIDE,CLEAR,INTENT,LEGAL TITLE,THE DELIVERY,ACCEPTANCE,IN OR,GIFTED,OUTRIGHT,CHAPTER 9,PROVISIONS,DEED,THE EFFECT,OUTLIVE,MINE AGAIN,THE POSSIBILITY,REVERTER,RESTRICTION,VALUE,SIMILAR,LINES,PARENT,THE CHILDREN,PLAN,TO LIVE,HERE,HUNT,FISH,UNTIL I DIE,FUTURE INTEREST,REDUCED,ELIGIBLE,THE ANNUAL,BELOW,AS OF,DATE,APPRECIATION,HANDS,ADDITION,GIFT TAXES,ADMINISTRATION,PAID,STATE DEATH,RIGHTS,THE INTERNAL REVENUE SERVICE,IRS,TREATS,UNDERLYING,RETENTION,MEANS,THE LAND,REVENUE RULING,ENTIRE,PERSONAL PROPERTY,THE LAW OF,THE STATE,THE TIMBER,DYING,THE 10,PERIOD,THE UNITED STATES,FOURTH CIRCUIT COURT OF,APPEALS,UPHELD,POSITION,HOLDING,SOUTH CAROLINA,LAW,DECEDENT,CORPORATION,EXCHANGE,SHARES,STOCK,THE SOIL,NECESSARY,ON IT,THE COURT,RULED,EXTENT,THE CORPORATION,RETAINED,LIFE ESTATE,GRAHAM,UNITED STATES,UNITED STATES COURT OF APPEALS,FOURTH CIRCUIT,SEPTEMBER 30,CREDITS,ABOVE,RANGES,PAYABLE,CALENDAR YEAR,CALCULATED,TRANSFER TAX,PREVIOUS,SECTION,INTERNAL REVENUE CODE,STATUTE OF LIMITATIONS,REVALUATION,COURTS,EXPIRED,ORDER,DETERMINE,BRACKET,ESTATE TAX,CURRENT LAW,THE TAXPAYER,RELIEF,EXHAUSTING,PETITION,TAX COURT,DECLARATORY JUDGMENT,APPLY,MARITAL DEDUCTION,DEDUCTION,ANNUAL,ONES,PAYMENTS,TUITION,MEDICAL EXPENSES,UNLIMITED,QUALIFY,MUST,SATISFY,REQUIREMENTS,THE MAN,WOMAN,MARRIED,UNITED STATES CITIZEN,RESIDENT,CANNOT,TERMINAL,UNLESS,QTIP,DISCUSSION,REPORTING,REQUIREMENT,THE RIGHT,CIRCUMSTANCES,QUESTION,SAVES,FIRST TO DIE,PERMIT,UTILIZATION,DIES,STEPPED UP BASIS,ELECTION,FEELS,ENSURE,DECISIONS,EXPERT,COUNSEL,FULLY,MIND,ORGANIZATIONS,UNITS,GOVERNMENT,LOCAL GOVERNMENT,PUBLIC,RELIGIOUS,SCIENTIFIC,SOCIETIES,VETERANS,ACT OF CONGRESS,EVEN THOUGH,EXCEED,REPORTED,GENERATION SKIPPING TRANSFER,TAX RETURN,APPENDIX,GENERALLY,FEDERAL,INCOME TAX RETURN,RETURN,FILED,MADE IN,EXCLUDABLE,HE SHE,DESIRES,COUPLE,SPLIT,COMBINE,IF ONLY,THE YEAR,COUNT,CASH,MEASURED,TERMS,FAIR MARKET VALUE,PRESENT,PROBLEM,APPRAISAL,VERIFY,CASE,THE MOTHER,ACRES,IN FEE SIMPLE,ACRE,CHILD,TAX FREE,JOINT,CHAPTER 14,FOR ALL,OWNERSHIP,TO EACH,COUPLES,LAND VALUE,THE PRESENT,RECENTLY,TREE FARM,COMMISSIONER,MARCH 27,AFFIRMED,CA 7,THE TAXPAYERS,GAVE,MEMBERSHIP,LIMITED LIABILITY COMPANY,HOLD,OPERATE,TREE FARMING,PROPERTIES,LITTLE,EXISTING,MERCHANTABLE,BOUGHT,INVESTMENT,DIVERSIFICATION,LONG TERM,FUTURE,ANTICIPATED,MANY YEARS,FAILED,CONFER,ECONOMIC,POSSESSION,ENJOYMENT,MEDICAL,EXPENSE,EDUCATIONAL ORGANIZATION,DIRECT,BOOKS,DORMITORY,BOARD,EDUCATION,BEHALF,THE STUDENT,PROVIDER,MEDICAL CARE,INSURANCE,DIAGNOSIS,CURE,MITIGATION,PREVENTION,DISEASE,STRUCTURE,FUNCTION,THE BODY,TRANSPORTATION,ESSENTIAL,MEDICAL INSURANCE,PAYMENT,THE PATIENT,NEED,NOTE,NO OTHER,EXCEPT,GREATER THAN,APRIL 15,CHAPTER,SPOUSES,ANY OTHER PERSON,ONE HALF,THE HUSBAND,THE WIFE,THE COUPLE,COMES,ONE OF THEM,COMPUTING,THE ACTUAL,FILE,FACTS,FATHER,UP TO,YEAR 10,OR 11,ONE WAY,BE TO,SIMPLY,DRAFT,FOR EACH,ONLY IF,WIFE,UNITED STATES CITIZENS,THE CALENDAR,ECONOMIC IMPACT OF,SPLITTING,ADVANTAGES,EQUIVALENT,FORESTED,TYPE,NUMBER,INSTANCE,BUSINESS,SECURITIES,PERSONAL EFFECTS,TANGIBLE,REAL ESTATE,RENTAL PROPERTY,HUNTING,LEASES,RESIDENCES,EASEMENTS,REAL PROPERTY,OR 3,CASH VALUE,POLICY,OF COURSE,SELECTION,OVERALL,BEAR IN MIND,CHOOSING,COST,HIGH POTENTIAL,YOUNG,CATEGORY,THE TRUST,HIGH,POTENTIAL,GOOD,CAND