Assertion: tree farmer | /r/CapableOf | use section
Facets:
value: in the business of tree farming
type: OTHER
Source sentences:
text: Tree farmers, in the business of tree farming, may use section 631(a) to capture favorable income tax treatment of timber sales and then report the actual cash sale of timber on Schedule F. Section 2032A defines sale of trees as farm income (under the special use valuation for estate tax purposes).