Beruflich Dokumente
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SECTION 1. PURPOSE
I.R.B. 100, which sets forth areas of the Internal Revenue Code
SECTION 2. BACKGROUND
timber. Sections 631(b) and (c) treat the specified gain or loss
SECTION 3. PROCEDURE
following:
applies) and during the recognition period (a) cuts the timber
public).
56), Room 5226, Internal Revenue Service, POB 7604, Ben Franklin
DRAFTING INFORMATION
free call).