Agricultural Economics Department


Date of this Version

October 2006


Published in Cornhusker Economics, 10/04/2006. Produced by the Cooperative Extension, Institute of Agriculture and Natural Resources, Department of Agricultural Economics, University of Nebraska–Lincoln.


Statistics show that the Federal Estate Tax impacts an extremely small number of farms and ranches. A Congressional Budget Office report based on data from the year 2000 projects less than 125 estates that own agricultural property would pay Federal Estate Tax nation wide.