I — "Improvements, Depreciation of" to "Involuntary Conversions"

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Improvements, Depreciation of

Generally

IRC Section 611
Regs. 1.611-5
Ag. Handbook (pg. 29-35)

Indians

Exemption from Tax

Capoeman
Keifer
Kirschling

Purchase from

Barclay
Hitchcock
Wagar Lumber Co.

Insurance

Proceeds from

Ag. Handbook (pg. 68)

Installment Sales

Generally
IRC Section 453
Rev. Rul. 82-78
Ag. Handbook (pg. 83)

Interest

Generally
Form T (Timber)
Rev. Rul. 82-78
McMullan (1982)
Warner Mountains Lumber Co.
Ag. Handbook (pg. 6, 42)

Inventory Method of Accounting

see "Accounting Methods" this index

Investment Credit

Generally

IRC Section 46

Reforestation

see "Reforestation Expenses" this index

Logging Roads

Rev. Rul. 68-281

Nonrecognition of Gain

Rev. Rul. 72-372
Rev. Rul. 80-175

Investment Property

Capital Gains Treatment

IRC Section 1221
Ag. Handbook (pg. 51)

Expenses

Ag. Handbook (pg. 38, 40)

Involuntary Conversions

IRC Section 1033
Rev. Rul. 72-372
Ag. Handbook (pg. 67, 143)
see also "Casualty Losses" this index