timber operations
Defined in 1 place of the United States Code.
The term “timber operations” means—
(i) the planting, cultivating, caring for, or cutting of trees, or
(ii) the preparation (other than milling) of trees for market.
Source
- 1994–present26 U.S.C. § 2032AInternal Revenue Code · Valuation of certain farm, etc., real property · under this section