USDA Forest Service Publications & Presentations

This is a collection of documents published by the Forest Service. It includes previous versions of the "Annual Tax Tips for Forest Landowners" as well as other publications related to the tax treatment of timber and timberland

WARNING: These documents may not reflect current law and should not be used as a source of information to file current tax returns.

New Edition of Federal Income Tax on Timber: A Key to Your Most Frequently Asked Questions
February 17, 2012

Federal Income Tax on Timber - A Key to Your Most Frequently Asked Questions (Harry L. Haney Jr.; William C. Siegel; Larry M. Bishop)

Tax Tips for Forest Landowners - Annual bulletin summarizing key federal income tax provisions related to owning and managing forest land

Restructuring of US Industrial Timberland Ownership - REITS and TIMO's - The vertically integrated US forest products industry has undergone a major restructuring over the last 20 years. Although globalization of the pulp and paper industry has been a driving force in the last 8 to 10 years, the elimination of the corporate capital gains tax rate in 1986 initiated the process. Cliff Hickman, Forester, Policy Analysis Staff, USDA Forest Service, provides an overview of the role of timber investment management organizations (TIMO's) generally and real estate investment trusts (REITS) in particular on how timberland is managed click !

Timber Tax Update Presentations

In a continuing effort to provide tax professionals and educators with the latest information on the tax treatment of timber, the U.S. Forest Service presented timber tax update via web conferencing on August 2, 2006...|continue|

On August 6, 2008 tax researchers and specialists from the USDA Forest Service, Purdue University, and the IRS explained the latest developments in timber tax law and rules, tax legislation from 2007 to 2008, proposed IRS regulation, tax policy and more. For a copy of the agenda and the PowerPoint presentations click here.