Timber Tax Journal, Հատոր 3Forest Industries Committee on Timber Valuation and Taxation., 1967 |
Բովանդակություն
LEGISLATION | 1 |
CODE OF 1954 | 2 |
No 627 | 13 |
Հեղինակային իրավունք | |
21 այլ բաժինները չեն ցուցադրվում
Այլ խմբագրություններ - View all
Common terms and phrases
acquired acres adjusted basis agreed agreement amount board feet buyer capital asset capital gains treatment casualty loss Commissioner computed contended contract right corporation cost cut and remove cut timber cutting contract cutting of timber deduction deficiency depletion determined disposal of timber economic interest election entitled excess profits tax expenses fair market value filed FINDINGS OF FACT gain or loss grove hereinafter Hitchcock income tax income tax return Internal Revenue Code issue Krome leases Lincoln County long-term capital gain ordinary course ordinary income Oregon owner paid parties partnership payment petitioner petitioner's plaintiff Pope & Talbot primarily for sale prior pulpwood respect respondent retains an economic right to cut sale of timber sale or exchange sale to customers section 631 sell seller sold standing timber stumpage supra Tax Court taxable taxpayer thereof timber cut timberlands tion Togo tract trade or business transaction trees United Weyerhaeuser Yaquina Bay Mills