T — "Taxes" to "Turpentine"

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Taxes

Capital gain

IRC Section 1202
IRC Section 1255

rates

see "Capital Gains, Tax Rates" this index

Corporate

IRC Section 1201

Estate taxes

see also "Estate Planning and Taxation" this index

Excise

Private foundation

Balso Foundation
Zemurray Foundation

Gift

Kirschling
see also "Estate Planning" this index

Alternative minimum tax

see "Minimum Tax" this index

Individuals

IRC Section 55

Corporations

IRC Section 55
Stevenson Co-Ply

Theft

see "Losses, Theft" this index

Thinning Expenses

Rev. Rul. 66-18
Barham
Chapman & Dewey
Ag. Handbook (pg. 38)

Timber Accounts, Procedures for Maintaining

Regs. 1.611-3(d)
Form T (Timber)
Ag. Handbook (pg. 111)
see also "Records" this index

Timber, Defined

Christmas tree as

Ag. Handbook (pg. 91)
see also "Christmas Trees" this index

Other products as

Ag. Handbook (pg. 61)
see also "Tops, Limbs, Chips and Stumps" this index

Timber Cruise Expense

see "Cruising Expense" this index

Timber Stand Improvement (TSI)

Ag. Handbook (pg. 26, 39)

As a carrying charge

Ag. Handbook (pg. 26)
see "Carrying Charges" this index

Salvage of Damaged Timber

Required for casualty loss determination

Ag. Handbook (pg. 68)
see also "Casualty Losses" this index

Tops, Limbs, Chips and Stumps

Regs. 1.631-2(e)(3)
Rev. Rul. 56-434
Ag. Handbook (pg. 61)

Travel Expenses

Generally

Deduction of

Ag. Handbook (pg. 38)

Tree Farming

see "Business v. Hobby" and "Farming Status" this index

Turpentine

Not timber

Brown Wood Preserving Co.