Tax Research > Regulations
The following table contains a list of Federal Regulations that are relevant to the tax treatment of timber. To view the complete Regulation click on the "citation" on the right. If you want to search for a specific regulation by subject please refer to the Master Index.
| Vol. | Part | Sections | Section | Subject | Citation |
| 1 | 1 | Secs. 1.0-1 to 1.60 | Sec. 1.48-1 | Definition of section 38 property | 26CFR1.48-1 |
| 2 | 1 | Secs. 1.61 to 1.169 | Sec 1.165-7 | Casualty Losses | 26CFR1.165-7 |
| 3 | 1 | Secs. 1.170 to 1.300 | Sec. 1.175-3 | Definition of "the business of farming" | 26CFR1.175-3 |
| Sec. 1.175-4 | Definition of "land used in farming" | 26CFR1.175-4 | |||
| Sec. 1.182-2 | Definition of "the business of farming." | 26CFR1.182-2 | |||
| Sec. 1.183-1 | Sec. 1.183-1 Activities not engaged in for profit | 26CFR1.183-1 | |||
| Sec. 1.183-2 | Activity not engaged in for profit defined | 26CFR1.183-2 | |||
| Sec. 1.194-1 | Amortization of reforestation expenditures | 26CFR1.194-1 | |||
| Sec. 1.194-2 | Amount of Deduction Allowable | 26CFR1.194-2 | |||
| Sec. 1.194-3 | Definitions | 26CFR1.194-3 | |||
| Sec. 1.194-4 | Time and Manner of Making Election | 26CFR1.194-4 | |||
| Sec. 1.263(a)-1 | Capital Expenditures; In general | 26CFR1.263(a)-1 | |||
| Sec. 1.266-1 | Taxes and carrying charges chargeable to capital account andtreated as capital items. | 26CFR1.266-1 | |||
| Sec. 1.270-1 | Limitation on deductions allowable to individuals in certaincases | 26CFR1.270-1 | |||
| 6 | 1 | Secs. 1.441 to 1.500 | Sec. 1.469-1 | General Rules | 26CFR1.469-1 |
| 7 | 1 | Secs. 1.501 to 1.640 | Sec. 1.512(b)-1 | Modifications | 26CFR1.512(b)-1 |
| Sec. 1.611-1 | Allowance of Deduction for Depletion | 26CFR1.611-1 | |||
| Sec. 1.611-2 | Rules applicable to mines, oil and gas wells, and othernatural deposits | 26CFR1.611-2 | |||
| Sec. 1.611-3 | Rules Applicable to Timber | 26CFR1.611-3 | |||
| Sec. 1.611-5 | Depreciation of Improvements | 26CFR1.611-5 | |||
| Sec. 1.612-1 | Basis for allowance of cost depletion | 26CFR1.612-1 | |||
| Sec. 1.612-2 | Allowable capital additions in case of mines | 26CFR1.612-2 | |||
| Sec. 1.612-3 | Depletion; treatment of bonus and advanced royalty. | 26CFR1.612-3 | |||
| Sec. 1.631-1 | Election to consider cutting as sale or exchange | 26CFR1.631-1 | |||
| Sec. 1.631-2 | Gain or loss upon the disposal of timber under cuttingcontract | 26CFR1.631-2 | |||
| 9 | 1 | Secs. 1.851 to 1.907 | Sec. 1.863-1 | Allocation of Gross Income Under Section 863(a) | 26CFR1.863-1 |
| 11 | 1 | Secs. 1.1001 to 1.1400 | Sec. 1.1231-1 | Gains and losses from the sale or exchange of certainproperty used in the trade or business. | 26CFR1.1231-1 |
| Sec 1.1245-4 | Gain of Loss on Disposition of Property - Exceptions andLimitations | 26CFR1.1245-4 | |||
| Sec 1.1301-1 | Averaging of Farm Income | 26CFR1.1301-1 | |||
| 12 | 1 | Section 1.1401 to END | Sec. 1.1402(a)-6 | Gain or Loss From Disposition of Property | 26CFR1.1402(a)-6 |
| 13 | 16A | Secs. 2 to 29 | Sec. 16A.1255-1 | General rule for treatment of gain from disposition ofsection 126 property | 26CFR16A.1255-1 |
| Sec. 16A.1255-2 | Special Rules | 26CFR16A.1255-2 | |||
| Sec. 16A.126-1 | Certain cost-sharing payments--in general. | 26CFR16A.126-1 | |||
| Sec. 16A.126-2 | Section 126 elections. | 26CFR16A.126-2 |