### Question
What does unprocessed timber mean?


### Answer
**Unprocessed timber** has the following meaning in *26 U.S.C. § 993*:

> any log, cant, or similar form of timber

#### Citation:
  - *26 U.S.C. § 993*
  - 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 IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS > Subpart A-Treatment of Qualifying Corporations**

