While tax savings alone should never be the only basis for a careful plan, here are some points of tax law and some of the tax-saving principles that may be helpful to you in planning your estate and property distribution.
O'Byrne, John C. and Timmons, John F.
"Saving Taxes by Planning,"
Iowa Farm Science: Vol. 15
, Article 3.
Available at: http://lib.dr.iastate.edu/farmscience/vol15/iss11/3