Chapter 200 - Special Code Provisions
| Chapter | Sub-Section |
| Chapter 200: Special Code Provisions | |
| 210: IRC 631(a) | |
| 211: When IRC 631(a) is applicable | |
| 212: Who May Claim the Benefits of IRC 631(a) | |
| 213: Election | |
| 214: Contract Right to Cut | |
| 215: The Holding Period | |
| 216: Determining Fair Market Value | |
| 217: Value Evidence | |
| 218: IRC 631(b) | |
| 219: Long-Term Leases | |
| 220: Time of Disposal | |
| 221: Advance Payments | |
| 222: Turpentine | |
| 223: Christmas Trees |