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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 631.—Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore

Internal Revenue Bulletin 2006-20 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice describes the procedures to revoke an election to treat the cutting of timber as a sale or exchange. See Notice 2006-47, page 892.

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▸Contents — Internal Revenue Bulletin 2006-20
Internal Revenue Bulletin 2006-20

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