This is the start of a collection of documents of interest primarily to historians and other researchers. It includes all the previous editions of the Agriculture Handbooks on timber taxation, studies of the tax treatment of timber and timberland, timber related court cases published by the U. S. Board of Tax Appeals, and other articles.
WARNING: These documents do not reflect current law and should not be used as a source of information to file current tax returns.
If you have materials that should be added to this site, please send complete citations or copies of the materials to William L. Hoover, Department of Forestry and Natural Resources, Purdue University, 195 Marsteller Street, West Lafayette, IN 47907-2033.
The following publications are in Adobe PDF format. If you do not have Adobe Acrobat Reader you can download it free from Adobe. If you would like to download any of the documents below to your computer, right click the link and then choose "save target as".
Note: Several of these documents are very large and may take a long time to download.
USDA Forest Service Publications:
52, The Small Timber Owner and His Federal Income Tax, February 1953,
Ellis T. Williams (6 MB)
No. 274, The Timber Owner and His Federal Income Tax, December 1964, Ellis T. Williams (11 MB)
No. 274, The Timber Owner and His Federal Income Tax, 1967, Reprint of 1964 edition.
No. 274, The Timber Owner and His Federal Income Tax, January 1971, Internal Revenue Service (6 MB)
No. 274, The Timber Owner and His Federal Income Tax, July 1975, author unknown (13 MB)
No. 596, A Guide to Federal Income Tax for Timber Owners, September 1982, William L. Hoover and George A. Myles (20 MB)
No. 681, Forest Owners' Guide to Timber Investments, The Federal Income Tax, and Tax Recordkeeping, July 1989 William L. Hoover, William C. Siegel, George A. Myles, Harry L. Haney, Jr. (13 MB)
No. 708, Forest Owners Guide to the Federal Income Tax, William C. Siegel, William L. Hoover, Harry L. Haney, Jr., Karen Liu - Part 1:Ch 1-5 (82 MB); Part 2:Ch 6-11 (12 MB); Part 3:Ch 12-14 (19 MB)
Publications Dealing with Property Taxes:
Miscellaneous Publication 1061, State Guides For Assessing Forest Land and Timber – 1966, September 1967, Ellis T. Williams (56 MB)
USDA Forest Service, Miscellaneous Publication No. 218, Forest Taxation in the United States, October 1935, Fred Rogers Fairchild, and Associates
U. S. Board of Tax Appeals (forthcoming)