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Economic Interest

As precluding outright sale

Forbes
Ray
see also "Disposal with a Retained Economic Interest" this index

Elections by Taxpayer

To capitalize expenses

see "Capital v. Expense" this index

To treat cutting as a sale or exchange

see "Cutting as a Sale or Exchange" this index

To treat date of advance payment as date of disposal

see "Disposal with a Retained Economic Interest" this index

Equipment

Depreciation

see "Depreciation Deduction" this index

Sale of

Converse
Kirby Lumber Corp. (1950)

Equitable Ownership

see "Reservation of Security Title" this index

Evergreen Trees Defined

see "Christmas Tree, as Timber" this index

Exchanges

Generally

Like-Kind

IRC Section 1031
Rev. Rul. 76-253
Rev. Rul. 80-175
Ag. Handbook (pg. 23, 63)

Promise of future conveyance

Starker (1975)
Starker (1977)

Timber for timber

Everett

Timber for timberland

Wineberg
Rev. Rul. 76-253
Starker (1975)
Starker (1977)

Timberland for right to cut timber

Oregon Lumber Co.

 

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