R — "Records" to "Roads"

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Records

Generally

To be filed by taxpayer

Regs. 1.611-3(h)
Form T (Timber)

To be kept by taxpayer

Regs. 1.611-3(c)

Reforestation (aforestation) Expenses

Generally
IRC Section 611
Regs. 1.611-3(a)
Rev. Rul. 55-252
Rev. Rul. 76-6
Rev. Rul. 76-290
Belcher (1960)
Broadhead (1966)
Bussabarger
Chapman & Dewey (1964)
Johnson (1991)
Maple
Wagner Mills
Ag. Handbook (pg. 26-28, 113)

Requirement to capitalize

IRC Section 611
Regs. 1.611-3(a)

Amortization

IRC Section 194
Regs. 1.194-1 to -4
News Release 80-130 (See Internal Revenue Bulletin)
Ag. Handbook (pg. 26)

Recapture

IRC Section 1245(b)(8)
Reg. 1.1245-4(h)
Ag. Handbook (pg. 26)

Tax Credit

IRC Section 48(a)(1)(F)
Ag. Handbook (pg. 29)

Recapture

IRC Section 1245(b)(8)
Reg. 1.1245-4(h)
Ag. Handbook (pg. 26)

Reimbursement

Ad valorem taxes

Giustina (1967)

Rent

see "Capital v. Expense" this index

Replacement Property

see "Involuntary Conversions" this index

Reservation of Security Title

Effect on "disposal"

Timber Conservation Co.

Effect on "ownership"

Barclay
Gilmore
Giustina (1962)
Hitchcock
Willamette Valley Lumber Co.
Wilson

Restriction on Right to Assign Cutting Contract, Effect of

see "Assignment of Cutting Contract" this index

Restriction on Right to Sell

see "Cutting as a Sale or Exchange" this index

Retined Economic Interest

see "Disposal with a Retained Economic Interest" this index

Revocation of Section 631(a) Election

see "Cutting as a sale or exchange" this index

Roads

see "Logging Roads" this index