Regulations
The following table contains a list of Federal Regulations that are relevant to the tax treatment of timber. To view the complete Regulation click on the "citation" on the right. If you want to search for a specific regulation by subject please refer to the Master Index.
| Vol. | Part | Sections | Section | Subject | Citation |
| 1 | 1 | Secs. 1.0-1 to 1.60 | Sec. 1.48-1 | Definition of section 38 property | 26CFR1.48-1 |
| 2 | 1 | Secs. 1.61 to 1.169 | Sec 1.165-7 | Casualty Losses | 26CFR1.165-7 |
| 2 | 1 | Sec 1.165-8 | Theft Losses | 26CFR1.165-8 | |
| 3 | 1 | Secs. 1.170 to 1.300 | Sec. 1.175-1 | Soil and water conservation expenditures; in general | 26CFR1.175-1 |
| Sec. 1.175-2 | Definition of soil and water conservation expenditures | 26CFR1.175-2 | |||
| Sec. 1.175-3 | Definition of "the business of farming" | 26CFR1.175-3 | |||
| Sec. 1.175-4 | Definition of "land used in farming" | 26CFR1.175-4 | |||
| Sec. 1.179-0 | Table of contents for section 179 expensing rules | 26CFR1.179-0 | |||
| Sec. 1.179-1 | Election to Expense Certain Depreciable Assets | 26CFR1.179-1 | |||
| Sec. 1.179-2 | Limitations on Amount Subject to Section 179 Election | 26CFR1.179-2 | |||
| Sec. 1.179-3 | Carryover of Disallowed Deduction | 26CFR1.179-3 | |||
| Sec. 1.179-4 | Definitions | 26CFR1.179-4 | |||
| Sec. 1.179-5 | Time and Manner of Making Election | 26CFR1.179-5 | |||
| Sec. 1.179-6 | Effective dates | 26CFR1.179-6 | |||
| Sec. 1.182-2 | Definition of "the business of farming." | 26CFR1.182-2 | |||
| Sec. 1.183-1 | Sec. 1.183-1 Activities not engaged in for profit | 26CFR1.183-1 | |||
| Sec. 1.183-2 | Activity not engaged in for profit defined | 26CFR1.183-2 | |||
| Sec. 1.194-1 | Amortization of reforestation expenditures | 26CFR1.194-1 | |||
| Sec. 1.194-2 | Amount of Deduction Allowable | 26CFR1.194-2 | |||
| Sec. 1.194-3 | Definitions | 26CFR1.194-3 | |||
| Sec. 1.194-4 | Time and Manner of Making Election | 26CFR1.194-4 | |||
| Sec. 1.199-0 | Table of contents | 26CFR1.199-0 | |||
| Sec. 1.199-1 | Income attributable to domestic production activities | 26CFR1.199-1 | |||
| Sec. 1.199-2 | Wage limitation | 26CFR1.199-2 | |||
| Sec. 1.199-3 | Domestic production gross receipts | 26CFR1.199-3 | |||
| Sec. 1.199-4 | Costs allocable to domestic production gross receipts | 26CFR1.199-4 | |||
| Sec. 1.199-5 | Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005 | 26CFR1.199-5 | |||
| Sec. 1.199-6 | Agricultural and horticultural cooperatives | 26CFR1.199-6 | |||
| Sec. 1.199-7 | Expanded affiliated groups | 26CFR1.199-7 | |||
| Sec. 1.199-8 | Other rules | 26CFR1.199-8 | |||
| Sec. 1.199-9 | Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005 | 26CFR1.199-9 | |||
| Sec. 1.212-1 | Nontrade or nonbusiness expenses | 26CFR1.212-1 | |||
| Sec. 1.263(a)-1 | Capital Expenditures; In general | 26CFR1.263(a)-1 | |||
| Sec. 1.263(a)-2 | Examples of capital expenditures | 26CFR1.263(a)-2 | |||
| Sec. 1.263(a)-3 | Election to deduct or capitalize certain expenditures | 26CFR1.263(a)-3 | |||
| Sec. 1.263A-1 | Uniform capitalization of costs | 26CFR1.263A-1 | |||
| Sec. 1.263A-2 | Rules relating to property produced by the taxpayer | 26CFR1.263A-2 | |||
| Sec. 1.263A-3 | Rules relating to property acquired for resale | 26CFR1.263A-3 | |||
| Sec. 1.263A-4 | Rules for property produced in a farming business | 26CFR1.263A-4 | |||
| Sec. 1.266-1 | Taxes and carrying charges chargeable to capital account and treated as capital items. | 26CFR1.266-1 | |||
| Sec. 1.270-1 | Limitation on deductions allowable to individuals in certain cases | 26CFR1.270-1 | |||
| 6 | 1 | Secs. 1.441 to 1.500 | Sec. 1.469-1 | General Rules | 26CFR1.469-1 |
| Sec. 1.469-1T | General rules (temporary) | 26CFR1.469-1T | |||
| Sec. 1.469-2 | Passive activity loss | 26CFR1.469-2 | |||
| Sec. 1.469-2T | Passive activity loss (temporary) | 26CFR1.469-2T | |||
| Sec. 1.469-3 | Passive activity credit | 26CFR1.469-3 | |||
| Sec. 1.469-3T | Passive activity credit (temporary) | 26CFR1.469-3T | |||
| Sec. 1.469-4 | Definition of activity | 26CFR1.469-4 | |||
| Sec. 1.469-4T | Definition of activity (temporary) | 26CFR1.469-4T | |||
| Sec. 1.469-5 | Material participation | 26CFR1.469-5 | |||
| Sec. 1.469-5T | Material participation (temporary) | 26CFR1.469-5T | |||
| 7 | 1 | Secs. 1.501 to 1.640 | Sec. 1.512(b)-1 | Modifications | 26CFR1.512(b)-1 |
| Sec. 1.611-1 | Allowance of Deduction for Depletion | 26CFR1.611-1 | |||
| Sec. 1.611-2 | Rules applicable to mines, oil and gas wells, and other natural deposits | 26CFR1.611-2 | |||
| Sec. 1.611-3 | Rules Applicable to Timber | 26CFR1.611-3 | |||
| Sec. 1.611-5 | Depreciation of Improvements | 26CFR1.611-5 | |||
| Sec. 1.612-1 | Basis for allowance of cost depletion | 26CFR1.612-1 | |||
| Sec. 1.612-2 | Allowable capital additions in case of mines | 26CFR1.612-2 | |||
| Sec. 1.612-3 | Depletion; treatment of bonus and advanced royalty. | 26CFR1.612-3 | |||
| Sec. 1.631-1 | Election to consider cutting as sale or exchange | 26CFR1.631-1 | |||
| Sec. 1.631-2 | Gain or loss upon the disposal of timber under cutting contract | 26CFR1.631-2 | |||
| 9 | 1 | Secs. 1.851 to 1.907 | Sec. 1.863-1 | Allocation of Gross Income Under Section 863(a) | 26CFR1.863-1 |
| Sec. 1.863-1T | Allocation of gross income under section 863(a) (temporary) | 26CFR1.863-1T | |||
| 11 | 1 | Secs. 1.1001 to 1.1400 | Sec. 1221-1 | Meaning of terms | 26CFR1.1221-1 |
| Sec. 1.1231-1 | Gains and losses from the sale or exchange of certain property used in the trade or business. | 26CFR1.1231-1 | |||
| Sec 1.1245-1 | General rule for treatment of gain from dispositions of certain depreciable property | 26CFR1.1245-1 | |||
| Sec 1.1245-2 | Definition of recomputed basis | 26CFR1.1245-2 | |||
| Sec 1.1245-3 | Definition of section 1245 property | 26CFR1.1245-3 | |||
| Sec 1.1245-4 | Gain of Loss on Disposition of Property - Exceptions andLimitations | 26CFR1.1245-4 | |||
| Sec 1.1245-5 | Adjustments to basis | 26CFR1.1245-5 | |||
| Sec 1.1301-1 | Averaging of Farm Income | 26CFR1.1301-1 | |||
| 12 | 1 | Section 1.1401 to END | Sec. 1.1402(a)-6 | Gain or Loss From Disposition of Property | 26CFR1.1402(a)-6 |
| Sec. 1.1402(a)-7 | Net operating loss deduction | 26CFR1.1402(a)-7 | |||
| 13 | 16A | Secs. 2 to 29 | Sec. 16A.1255-1 | General rule for treatment of gain from disposition of section 126 property | 26CFR16A.1255-1 |
| Sec. 16A.1255-2 | Special Rules | 26CFR16A.1255-2 | |||
| Sec. 16A.126-1 | Certain cost-sharing payments--in general. | 26CFR16A.126-1 | |||
| Sec. 16A.126-2 | Section 126 elections. | 26CFR16A.126-2 |