Master Index > "Records" to "Roads"
Records
- Generally
To be filed by taxpayer
To be kept by taxpayer
Reforestation (aforestation) Expenses
- Generally
- IRC Section 611
- Regs. 1.611-3(a)
- Rev. Rul. 55-252
- Rev. Rul. 75-405
- Rev. Rul. 76-6
- Rev. Rul. 76-290
- Belcher (1960)
- Broadhead (1966)
- Chapman & Dewey (1964)
- Johnson (1991)
- Maple
- Wagner Mills
- Ag. Handbook (pg. 26-28, 113)
Requirement to capitalize
Amortization
- IRC Section 194
- Regs. 1.194-1 to -4
- News Release 80-130 (See Internal Revenue Bulletin)
- Ag. Handbook (pg. 26)
Recapture
Tax Credit
Reimbursement
Ad valorem taxes
Rent
Replacement Property
Reservation of Security Title
Effect on "disposal"
- Timber Conservation Co.
Effect on "ownership"
Restriction on Right to Assign Cutting Contract, Effect of
Restriction on Right to Sell
Retined Economic Interest
Revocation of Section 631(a) Election
Roads