Full List
These rulings are the official interpretations by the Internal Revenue Service of the application of the Code, related statutes, tax treaties, and Regulations to specific circumstances.
| Title | Citation |
| Limitation on deductions allowable to individuals in certain cases | 55-121, 1955-1 C.B. 382 |
| Capital Expenditures | 55-252, 1955-1 C.B. 319 |
| Capital Assets, holding period | 55-352, 1955-1 C.B. 372 |
| Pulpwood from tops and limbs of sawtimber trees | 56-434, 1956-2 C.B. 334 |
| Losses | 57-599, 1957-2 C.B. 142 |
| Tree Stumps, Investment property | 57-9, 1957-1 C.B. 265 |
| Disposal, economic interest retained | 57-90, 1957-1 C.B. 199 |
| When "cut" | 58-135, 1958-1 C.B. 519 |
| Gasoline used on farms | 58-219, 1958-1 C.B. 492 |
| Disposal, expenses for | 58-266, 1958-1 C.B. 520 |
| Cutting contract, "contract right to cut" defined | 58-295, 1958-1 C.B. 249 |
| Right to cut and remove for landowner | 58-579, 1958-2 C.B. 361 |
| Imposition of tax | 58-6, 1958-1 C.B. 440 |
| United States-Federal Republic of Germany Income Tax Convention | 59-56, 1959-1 C.B. 737 |
| Disposal, last-in, first-out inventories | 60-244, 1960-2 C.B. 167 |
| Default of performance bond | 61-56, 1961-1 C.B. 243 |
| Holding period | 61-57, 1961-1 C.B. 243 |
| Long-term contract, capital gain vs. ordinary income | 62-81, 1962-1 C.B. 153 |
| Long-term lease, lump sum payment | 62-82, 1962-1 C.B. 155 |
| Christmas trees, capital and operating expenditures | 66-18, 1966-1 C.B. 59 |
| Holding period | 66-6, 1966-1 C.B. 160 |
| Holding period | 66-7, 1966-1 C.B. 188 |
| Casualty loss, deduction limited to basis | 66-9, 1966-1 C.B. 39 |
| Personal property, tangible | 67-51, 1967-1 C.B. 68 |
| Imposition of tax | 68-204, 1968-1 C.B. 494 |
| Logging roads, permanent vs. temporary, investment credit | 68-281, 1968-1 C.B. 22 |
| Section 48: Definitions; Special Rules | 69-557, 1969-2 C.B. 3 |
| Agricultural labor | 70-112 1, 1970-1 C.B. 207 |
| Christmas tree, capital and operating expenditures | 71-228, 1971-1 C.B. 53 |
| Casualty loss | 71-254, 1971-1 C.B. 78 |
| Who are employees | 71-273, 1971-1 C.B. 286 |
| Who are employees | 71-274, 1971-1 C.B. 287 |
| Disposal, expenses for | 71-334, 1971-2 C.B. 248 |
| "Purchaser credit" road construction contract, Forest Service | 71-354, 1971-2 C.B. 246 |
| Definitions and special rules | 71-439, 1971-2 C.B. 321 |
| Timberland tracts, deeds in escrow, holding period | 72-252, 1972-1 C.B. 193 |
| Involuntary conversion | 72-372, 1972-2 C.B. 471 |
| Exchange of Property Held for Productive Use or Investment | 72-515, 1972-2 C.B. 466 |
| Revenue Rulings, review | 72-620, 1972-2 C.B. 651 |
| Investment credit | 73-217, 1973-1 C.B. 35 |
| Timberland, sale of, used in trade or business | 73-222, 1973-1 C.B. 373 |
| Cutting contract, quantity first determined, holding period | 73-267, 1973-1 C.B. 306 |
| Cutting contract, quantity first determined, holding period | 73-489, 1973-2 C.B. 208 |
| Casualty loss, partial damage | 73-51, 1973-1 C.B. 75 |
| Qualification; lumber marketing cooperative | 73-570, 1973-2 C.B. 194 |
| Nonexempt cooperative; patronage income | 74-24, 1974-1 C.B. 244 |
| Cutting contract, fair market value of timber cut | 74-271, 1974-1 C.B. 151 |
| Cutting contract, contract right to cut, future right | 74-529, 1974-2 C.B. 185 |
| Contract cutting, road credit | 75-306, 1975-2 C.B. 243 |
| Reforestation | 75-467, 1975-2 C.B. 93 |
| Long term contracts, royalties vs. rent | 75-59, 1075-1 C.B. 177 |
| Casualty loss due to flood damage | 76-134, 1976-1 C.B. 54 |
| Inventories | 76-242, 1976-1 C.B. 132 |
| Charitable contribution; bargain sale | 76-253, 1976-2 C.B. 51 |
| Reforestation expenditures | 76-290, 1976-2 C.B. 188 |
| Revenue Rulings, review | 76-566, 1976-2 C.B. 450 |
| Forestry Incentives Program, reimbursements | 76-6, 1976-1 C.B. 176 |
| Charitable contributions, retained timber or mineral rights | 77-148, 1977-1 C.B. 63 |
| Timberland, conveyances of cutting rights and title to different persons | 77-193, 1977-1 C.B. 273 |
| Christmas trees sold on "choose and cut" basis | 77-229, 1977-2 C.B. 210 |
| Timber, disposal to parent, interest | 77-247, 1977-2 C.B. 211 |
| Cutting contract, advanced royalties | 77-400, 1977-2 C.B. 206 |
| Inventories | 77-64, 1977-1 C.B. 136 |
| Cutting contract, payment for failure to cut | 78-104, 1978-1 C.B. 194 |
| Like kind exchange; bargain sale to a state | 78-163, 1978-1 C.B. 257 |
| Timber rights; retained interest | 78-26, 1978-1 C.B. 286 |
| Investment credit, seed trees, timber producer | 78-264, 1978-2 C.B. 9 |
| Long-term contract unstated interest | 78-267, 1978-2 C.B. 171 |
| Inventories and change in accounting methods | 79-102, 1979-1 C.B. 184 |
| Casualty loss, insect | 79-174, 1979-1 C.B. 99 |
| Casualty loss, nonrecognition of gain | 80-175, 1980-2 C.B. 230 |
| Reforestation, replacing dead seedlings | 81-2, 1981-1 C.B. 78 |
| Interest, installment sale of timber cutting rights | 82-78, 1982-1 C.B. 30 |
| Reforestation, payments under forestry incentives program | 84-67, 1984-1 C.B. 28 |
| Cooperative marketing forest products, definition of "farming" | 84-81, 1984-1 C.B. 135 |
| Inventories: LIFO: Timber: Election | 86-152, 1986-2 C.B. 72 |
| Losses, timber in trees killed by insects | 87-59, 1987-2 C.B. 59 |
| Logging roads, depreciation | 88-99, 1988-2 C.B. 33 |
| Losses, seedlings killed by drought | 90-61, 1990-2 C.B. 39 |
| Cost sharing payments under stewardship incentive program | 94-27, 1994-1 C.B. 26 |
| Gross income: Exclusion from | 97-55, I.R.B. 1997-52, 7 |
| Estate tax: Special use valuation: Interest rates | 98-22, I.R.B. 1998-19 |
| Estate tax: Special use valuation: Farms: Interest rates | 99-20, I.R.B. 1999-18 |
| Acquisition costs: Amortization of: Start-up expenditures: Investigatory costs: Capital costs. | 99-23, I.R.B. 1999-20 |
| Casualty loss; Single Identifiable Property | 99-56, I.R.B. 1999-51 |
| Estate Tax: Special Use Valuation: Farms: Interest Rates | 00-26, I.R.B. 2000-22 |
| Estate tax: Special use valuation: Farms: Interest rates | 01-21, I.R.B. 2001-18 |
| Tax on built-in gains: S corporations: Timber, coal, iron ore property: Conversion to C corporation. | 01-50, I.R.B. 2001-43 |
| Estate tax: Special use valuation: Farms: Interest rates | 02-26, I.R.B. 2002-19 |
| Estate tax: Special use valuation: Farms: Interest rates | 03-53, I.R.B. 2003-22 |
| Estate tax: Special use valuation: Farms: Interest rates. | 04-63, I.R.B. |
| Estate tax: Special use valuation: Farms: Interest rates. | 05-41, I.R.B., 2005-28 |
| Estate tax: Special use valuation: Farms: Interest rates. | 06-32, I.R.B. 2006-26 |
| Exclusions from income: Cost-sharing payments: Agricultural Management Assistance Program | 03-15, I.R.B. 2003-4 |
| Exclusions from income: Cost-sharing payments: Conservation Reserve Program | 03-59, I.R.B. 2003-24 |
| Unlimited deduction for amounts paid for a charitable purpose | 03-123, I.R.B. 2003-50 |
| Change of accounting method: Deductible business expenses: Capital expenses: Timber fertilization | 04-62, 2004-25 I.R.B. 1 |
| Cost-sharing conservation payments: Conservation Security Program. | 06-46, I.R.B. 2006-39 |
| Correction | IRS Announcement 77-140, 1977-39 I.R.B. 52 |
| Information returns: Royalty payments: Timber | IRS Announcement 90-129, I.R.B. 1990-48 |
| Section 194 - Amortization of Reforestation Expenditures | T.D. 7875, 1983-1 C.B. 66 |
| Section 48 - Definitions, Special Rules | T.D. 7927, 1984-1 C.B. 14 |
| Information reporting: Real estate transactions | T.D. 8323 |