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Fair Market Value of Timber

see "Valuation" this index

Farming Status

Generally

Ag. Handbook (pg. 25,58)

Business Losses

Regs. 1.270-1(b)(2)
Clayton
St. Germain

Clearing Land

Regs. 1.182-2

Excess deductions account

Peterson

Soil and water conservation expenditures

Regs. 1.175-3
Regs. 1.175-4(a)(2)
Straughn
Ag. Handbook (pg. 25,58)

Fire

see "Casualty Losses" this index

Fire Prevention Expenses

Ag. Handbook (pg. 38)
Rev. Rul. 66-18
Warner Mountains Lumber Co.

Forest Service Timber

see "Public Timber" this index

Forestation Expenses

see "Reforestation Expenses" this index

Forestry Incentive Payments (FIP)

see "Cost-sharing Payments" this index

Forefeiture of Deposit on Timber Sale Contract

Lamm Lumber Co.

Forms

Form 4797

Ag. Handbook (pg. 53, 66, 74)

Schedule D

Ag. Handbook (pg. 52, 54, 66)

T (Timber)

Regs. 1.611-3(h)
Ag. Handbook (pg. 145)

 

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