### Question
What does unprocessed timber mean?


### Answer
**Unprocessed timber** has the following meaning in *26 U.S.C. § 927*:

> any log, cant, or similar form of timber

#### Citation:
  - *26 U.S.C. § 927*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart C-Taxation of Foreign Sales Corporations**

