unprocessed timber
Defined in 1 dictionary — U.S. Code
United States Code
16 U.S.C. § 620E — in this section (2 versions over time)
The term “unprocessed timber” means trees or portions of trees or other roundwood not processed to standards and specifications suitable for end product use.
26 U.S.C. § 865 — in this section
Notwithstanding the preceding sentence, any income from the sale of any unprocessed timber which is a softwood and was cut from an area in the United States shall be sourced in the United States and the rules of sections 862(a)(6) and 863(b) shall not apply to any such income. For purposes of the preceding sentence, the term “unprocessed timber” means any log, cant, or similar form of timber.
26 U.S.C. § 993 — for purposes of this part
Subparagraph (C) shall not apply to any commodity or product at least 50 percent of the fair market value of which is attributable to manufacturing or processing, except that subparagraph (C) shall apply to any primary product from oil, gas, coal, or uranium. For purposes of the preceding sentence, the term “processing” does not include extracting or handling, packing, packaging, grading, storing, or transporting. For purposes of subparagraph (E), the term “unprocessed timber” means any log, cant, or similar form of timber.