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Volume 1
- Budget Message
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Volume 2
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- Appendix A
- Glossary
1.311 -Seven-Year Amortization for Reforestation
Item | Description | FY2011 | FY2012 | FY2013 |
---|---|---|---|---|
1.311 | Seven-Year Amortization for Reforestation
Individuals or investors in the forestry business may amortize the costs of reforestation over a seven-year period. For a more detailed description of this tax expenditure, see corporate excise item 2.311. Origin: IRC S. 194 Estimate: N.A. |
N.A. | N.A. | N.A. |
Key:
ORIGIN | |
IRC | Federal Internal Revenue Code (26 U.S.C.) |
---|---|
U.S.C | United States Code |
M.G.L. | Massachusetts General Laws |
Rev. Rul.; C.B. | Revenue Ruling; Cumulative Bulletin of the U.S. Treasury |
ESTIMATES | All estimates are in $ millions. |
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