Sub-Section 223, Christmas Trees
Internal Revenue Manual
Specialized Industry Guidelines - Timber
Sub-Section 223, Christmas Trees
Last amended: 6-26-1978
Christmas Trees
(1) The word timber includes evergreen trees that are more than six years old when they are cut and used for ornamental purposes such as Christmas trees.
(2) Tree tops and limbs and other residues from felled trees left on the ground and abandoned in the logging operation are not timber for purposes of IRC 611 and 631.
(3) Trees lifted from the soil and sold with the roots intact for transplanting are not timber for income tax purposes.