Home Page
Site Map

Master Index > "Basis" to "By-Products"

expand all |  collapse all

Basis

Adjusted

IRC Section 1011
IRC Section 1016
Parker Tree Farm
Ag. Handbook (pg. 21, 73)

for allowable basis or depletion

Powe

Allocation

Reg. 1.611-3(d)(2) & (3)
Bratton
Drey 1960
Powe
Willamette 1980
Ag. Handbook (pg. 21)

Carryover

IRC Section 1023
Ag. Handbook (pg. 21)

Cost

IRC Section 1012
Ag. Handbook (pg. 21)

fair market value as

IRC Section 631(a)
Regs. 1.631-1(d)(3) & (e)
Ag. Handbook (pg. 55)

Depletion

see "Depletion Allowance" this index

full recovery of

Robinson

Gift

IRC Section 1015
Ag. Handbook (pg. 22)

Inherited

IRC Section 1014
Ag. Handbook (pg. 21)
Letter Ruling 19993301

Limitation of casualty loss deduction

see "Casualty Losses" this index

Year of recovery

Broadhead

Block Accounting

see "Depletion Allowance" this index

Bonus Payments, Treatment of

Regs. 1.612-3(a)
Regs. 1.631-2(d)(3)

Brush Control

Rev. Rul. 66-18
Rev. Rul. 76-290
Barham
Chapman & Dewey (1964)
Ag. Handbook (pg. 25, 140)

Business v. Hobby

IRC Section 183
IRC Section 212
Regs. 1.183-1
Clark
Clayton
Holmes
Kurtzet
St. Germain
Zarins
Ag. Handbook (pg. 17)

Guidelines for determining profit motive

Regs. 1.183-2
Ag. Handbook (pg. 17, 38)

Business Losses

See "Losses-Business" this index

By-Products

see "Tops, Limbs, Chips and Stumps" and "Turpentine" this index

 

| Sponsors | Disclaimer | Equal Access | Contact Us |