"Lose farms". Loose women.

Without using the charged words "income tax" and "estate tax", let's see
if I can explain my understanding.

I die. 
If I want to leave all my money to a charity, there is no tax.
If I want to leave all my money to my son, there is a tax.

The difference is that my son is receiving the pile-o-cash and is
therefore taxed.

I don't necessarily agree with the type, amount, and rule structure of
the estate tax, but it does make sense that you can't give unlimited
amounts of cash to a person without that person paying taxes on it.

You can't do it while you are alive, so why should you do it when you
are dead?

Jerry Johnson
Web Developer
Dolan Media Company


-----Original Message-----
From: Cameron Childress [mailto:[EMAIL PROTECTED] 
Sent: Thursday, March 31, 2005 6:12 PM
To: CF-Community
Subject: Re: The Paris Hilton Benefit Act of 2001*

Not exactly.  Estate tax is different than income tax and is treated
differently.  This is the reason alot of farming families loose farms.
 Say you have a farm worth two million dollars and you die.  You pass
that on in a will to your son, and the value of the farm and other
assets is three million dollars.  You have to now pay tax on that 3
million (which is mostly assets, not cash), which may mean selling
stuff you were willed just to pay the tax and be allowed to keep the
farm.

More:
http://www.irs.gov/businesses/small/article/0,,id=108143,00.html



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