| Title |
Citation |
| |
|
| Limitation on deductions allowable to individuals in certain cases |
55-121, 1955-1 C.B. 382 |
| Capital Expenditures |
55-252, 1955-1 C.B. 319 |
| Capital Assets, holding period |
55-352, 1955-1 C.B. 372 |
| Pulpwood from tops and linbs of sawtimber trees |
56-434, 1956-2 C.B. 334 |
| Losses |
57-599, 1957-2 C.B. 142 |
| Tree Stumps, Investment property |
57-9, 1957-1 C.B. 265 |
| Disposal, economic interest retained |
57-90, 1957-1 C.B. 199 |
| When "cut" |
58-135, 1958-1 C.B. 519 |
| Gasoline used on farms |
58-219, 1958-1 C.B. 492 |
| Disposal, expenses for |
58-266, 1958-1 C.B. 520 |
| Cutting contract, "contract right to cut" defined |
58-295, 1958-1 C.B. 249 |
| Right to cut and remove for landowner |
58-579, 1958-2 C.B. 361 |
| Imposition of tax |
58-6, 1958-1 C.B. 440 |
| United States-Federal Republic of Germany Income Tax Convention |
59-56, 1959-1 C.B. 737 |
| Disposal, last-in, first-out inventories |
60-244, 1960-2 C.B. 167 |
| Default of performance bond |
61-56, 1961-1 C.B. 243 |
| Holding period |
61-57, 1961-1 C.B. 243 |
| Long-term contract, capital gain vs. ordinary income |
62-81, 1962-1 C.B. 153 |
| Long-term lease, lump sum payment |
62-82, 1962-1 C.B. 155 |
| Christmas trees, capital and operting expenditures |
66-18, 1966-1 C.B. 59 |
| Holding period |
66-6, 1966-1 C.B. 160 |
| Holding period |
66-7, 1966-1 C.B. 188 |
| Casualty loss, deduction limited to basis |
66-9, 1966-1 C.B. 39 |
| Personal property, tangible |
67-51, 1967-1 C.B. 68 |
| Imposition of tax |
68-204, 1968-1 C.B. 494 |
| Logging roads, permanent vs. temporary, investment credit |
68-281, 1968-1 C.B. 22 |
| Section 48: Definitions; Special Rules |
69-557, 1969-2 C.B. 3 |
| Agricultural labor |
70-112 1, 1970-1 C.B. 207 |
| Christmas tree, capital and operting expenditures |
71-228, 1971-1 C.B. 53 |
| Casualty loss |
71-254, 1971-1 C.B. 78 |
| Who are employees |
71-273, 1971-1 C.B. 286 |
| Who are employees |
71-274, 1971-1 C.B. 287 |
| Disposal, expenses for |
71-334, 1971-2 C.B. 248 |
| "Purchaser credit" road construction contract, Forest Service |
71-354, 1971-2 C.B. 246 |
| Definitions and special rules |
71-439, 1971-2 C.B. 321 |
| Timberland tracts, deeds in escrow, holding period |
72-252, 1972-1 C.B. 193 |
| Involuntary conversion |
72-372, 1972-2 C.B. 471 |
| Exchange of Property Heldd for Productive Use or Investment |
72-515, 1972-2 C.B. 466 |
| Revenue Rulings, review |
72-620, 1972-2 C.B. 651 |
| Investment credit |
73-217, 1973-1 C.B. 35 |
| Timberland, sale of, used in trade or business |
73-222, 1973-1 C.B. 373 |
| Cutting contract, quantity first determined, holding period |
73-267, 1973-1 C.B. 306 |
| Cutting contract, quantity first determined, holding period |
73-489, 1973-2 C.B. 208 |
| Casualty loss, partial damage |
73-51, 1973-1 C.B. 75 |
| Qualification; lumber marketing cooperative |
73-570, 1973-2 C.B. 194 |
| Nonexempt cooperative; patronage income |
74-24, 1974-1 C.B. 244 |
| Cutting contract, fair market value of timber cut |
74-271, 1974-1 C.B. 151 |
| Cutting contract, contract right to cut, future right |
74-529, 1974-2 C.B. 185 |
| Contract cutting, road credit |
75-306, 1975-2 C.B. 243 |
| Capital expenditure, trade or business |
75-405, 1975-2 C.B. 63 |
| Reforestation |
75-467, 1975-2 C.B. 93 |
| Long term contracts, royalties vs. rent |
75-59, 1075-1 C.B. 177 |
| Casualty loss due to flood damage |
76-134, 1976-1 C.B. 54 |
| Inventories |
76-242, 1976-1 C.B. 132 |
| Charitable contribution; bargain sale |
76-253, 1976-2 C.B. 51 |
| Reforestation expenditures |
76-290, 1976-2 C.B. 188 |
| Revenue Rulings, review |
76-566, 1976-2 C.B. 450 |
| Forestry Incentives Program, reimbursements |
76-6, 1976-1 C.B. 176 |
| Charitable contributions, retained timber or mineral rights |
77-148, 1977-1 C.B. 63 |
| Timberland, conveyances of cutting rights and title to different persons |
77-193, 1977-1 C.B. 273 |
| Christmas trees sold on "choose and cut" basis |
77-229, 1977-2 C.B. 210 |
| Timber, disposal to parent, interest |
77-247, 1977-2 C.B. 211 |
| Cutting contract, advanced royalties |
77-400, 1977-2 C.B. 206 |
| Inventories |
77-64, 1977-1 C.B. 136 |
| Cutting contract, payment for failure to cut |
78-104, 1978-1 C.B. 194 |
| Like kind exchange; bargain sale to a state |
78-163, 1978-1 C.B. 257 |
| Timber rights; retained interest |
78-26, 1978-1 C.B. 286 |
| Investment credit, seed trees, timber producer |
78-264, 1978-2 C.B. 9 |
| Long-term contract unstated interest |
78-267, 1978-2 C.B. 171 |
| Inventories and change in accounting methods |
79-102, 1979-1 C.B. 184 |
| Casualty loss, insect |
79-174, 1979-1 C.B. 99 |
| Casualty loss, nonrecognition of gain |
80-175, 1980-2 C.B. 230 |
| Reforestation, replacing dead seedlings |
81-2, 1981-1 C.B. 78 |
| Interest, installment sale of timber cutting rights |
82-78, 1982-1 C.B. 30 |
| Reforestation, payments under forestry incentives program |
84-67, 1984-1 C.B. 28 |
| Cooperative marketing forest products, definition of "farming" |
84-81, 1984-1 C.B. 135 |
| Inventories: LIFO: Timber: Election |
86-152, 1986-2 C.B. 72 |
| Losses, timber in trees killed by insects |
87-59, 1987-2 C.B. 59 |
| Logging roads, depreciation |
88-99, 1988-2 C.B. 33 |
| Losses, seedlings killed by drought |
90-61, 1990-2 C.B. 39 |
| Cost sharing payments under stewardship incentive program |
94-27, 1994-1 C.B. 26 |
| Gross income: Exclusion from |
97-55, I.R.B. 1997-52, 7 |
| Estate tax: Special use valuation: Interest rates |
98-22, I.R.B. 1998-19 |
| Estate tax: Special use valuation: Farms: Interest rates |
99-20, I.R.B. 1999-18 |
| Acquisition costs: Amortization of: Start-up expenditures: Investigatory costs: Capital costs. |
99-23, I.R.B. 1999-20 |
| Casualty loss; Single Identifiable Property |
99-56, I.R.B. 1999-51 |
| Estate Tax: Special Use Valuation: Farms: Interest Rates |
00-26, I.R.B. 2000-22 |
| Estate tax: Special use valuation: Farms: Interest rates |
01-21, I.R.B. 2001-18 |
| Tax on built-in gains: S corporations: Timber, coal, iron ore property: Conversion to C corporation. |
01-50, I.R.B. 2001-43 |
| Estate tax: Special use valuation: Farms: Interest rates |
02-26, I.R.B. 2002-19 |
| Exclusions from income: Cost-sharing payments: Agricultural Management Assistance Program |
03-15, I.R.B. 2003-4 |
| Estate tax: Special use valuation: Farms: Interest rates |
03-53, I.R.B. 2003-22 |
| Exclusions from income: Cost-sharing payments: Conservation Reserve Program |
03-59, I.R.B. 2003-24 |
| Unlimited deduction for amounts paid for a charitable purpose |
03-123, I.R.B. 2003-50 |
| Change of accounting method: Deductible business expenses: Capital expenses: Timber fertilization |
04-62, 2004-25 I.R.B. 1 |
| Estate tax: Special use valuation: Farms: Interest rates. |
04-63, I.R.B. 2004-27 |
| Estate tax: Special use valuation: Farms: Interest rates. |
05-41, I.R.B., 2005-28 |
| Estate tax: Special use valuation: Farms: Interest rates. |
06-32, I.R.B. 2006-26 |
| Cost-sharing conservation payments: Conservation Security Program. |
06-46, I.R.B. 2006-39 |
| Estate tax: Special use valuation: Farms: Interest rates. |
07-45, I.R.B. 2007-28 |
| Estate tax: Special use valuation: Farms: Interest rates. |
08-44, I.R.B. 2008-32 |
| Estate tax: Special use valuation: Farms: Interest rates. |
09-21, I.R.B. 2009-30 |
| Estate tax: Special use valuation: Farms: Interest rates. |
11-17, I.R.B. 2011-33 |