Internal Revenue Service United States Department of the Treasury

Instructions for Form T (Timber) (12/2005)

Forest Activities Schedule

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2005


Table of Contents

  • Instructions for Form T (Timber) - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
    • Who Must File
      • Recordkeeping
      • Specific Instructions
        • Part I. Acquisitions
          • How to Report Acquisitions
          • What Is Included in Each Account
        • Part II. Timber Depletion
          • Lines 1 through 6
          • Line 14, column (b)
          • Line 18a
          • Line 18b
        • Part III. Profit or Loss From Land and Timber Sales
          • Part IV. Reforestation and Timber Stand Activities
            • Line 4a. Reforestation Expenses
          • Part V. Land Ownership
        • Instructions for Form T (Timber) - Notices
          • Paperwork Reduction Act Notice.
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