{"id":"r-d883ce87f5bd4f8cfbb6d80528b8c2d9","title":"How Gifting Between Spouses can Reduce Forest Estate Taxes","authors":["Charles F. Sutherland","William C. Siegel"],"year":1979,"type":"scholarship","language":"en","jurisdictions":[],"identifiers":{"openalex":["W4394702662"],"doi":["10.1093/jof/77.10.655"]},"permanent_url":"https://www.declarationuniverselledesdroitsdelarbre.org/global-rights-of-nature-radar/reference/r-d883ce87f5bd4f8cfbb6d80528b8c2d9/","source_urls":["https://doi.org/10.1093/jof/77.10.655","https://openalex.org/W4394702662"],"courts":[],"publishers":[],"legislative_bodies":[],"reported_dates":[],"named_natural_entities":[],"book_relations":{"parent_book_id":null,"chapter_ids":[]},"documentary_status":"SCHOLARLY_CANDIDATE","first_indexed":"2026-11-09T19:12:26.644598+00:00","last_metadata_update":"2026-11-09T19:12:26.644598+00:00","last_verified":null,"rights":"Bibliographic facts only; third-party source terms apply. 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