### Question
How is the term unprocessed timber defined?


### Answer
The term **unprocessed timber** is defined in *26 U.S.C. § 865* as the following:

> any log, cant, or similar form of timber

#### Citation:
  - *26 U.S.C. § 865*
  - 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 I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

