TN 7 (06-90)

RS 01803.187 Income from the Sale of Timber — Procedure

Consider income from the sale of timber “farm” income if:

  • the timber was grown on the farm; and

  • The income is not treated as capital gains; and

  • The timber operations are incidental to or tied in with the operation of the farm so as to constitute one business.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301803187
RS 01803.187 - Income from the Sale of Timber -- Procedure - 11/04/1994
Batch run: 01/27/2009
Rev:11/04/1994