Sub-Section 126, Tree Length Logging
Internal Revenue Manual
Specialized Industry Guidelines - Timber
Sub-Section 126, Tree Length Logging
Last amended: 6-26-1978
Tree Length Logging
(1) Stands of smaller softwood timber are often hauled from the woods in tree lengths. That is, the tree bole is cut off at a point in the tree top that measures 5 or 6 inches in diameter, inside the bark. The limbs are trimmed off and the entire tree bole is hauled to the mill in one piece. At the mill, the bark is removed by a barking machine and the bole is cut into logs for lumber or plywood, and/or cordwood for the pulpmill. Only the larger and better quality material is suitable for the sawmill or plywood plant.
(2) Tree length wood is often weighed on the truck and the quantity of wood
recorded in tons. Tons may then be converted to board feet log scale for the
logs and cords for the cordwood.