3320
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                 FSM 3300 - FORESTRY INCENTIVES
                     WO AMENDMENT 3300-90-1
                        EFFECTIVE 6/1/90

                     CHAPTER 3320 - TAXATION

                            Contents



3320.1   Authority
3320.2   Objectives
3320.3   Policy
3320.4   Responsibility
3320.41  Director of Cooperative Forestry
3320.42  Regional Foresters and Area Director
3320.6   References

3321     COORDINATION



3320.1 - Authority.  The Cooperative Forestry Assistance Act of 
1978 (Public Law 95-313, Sec. 8(c) (1); 16 U.S.C. 2107) 
authorizes the Secretary of Agriculture to study the effects of 
tax laws, methods, and practices on forest management.

3320.2 - Objectives

    1.  To provide fair and equitable tax treatment for forestry.

    2.  To make landowners aware of the effects of tax incentives 
to encourage forestry investment and management of forest 
resources.

3320.3 - Policy.  The Forest Service shall work with State 
forestry agencies and others to:

    1.  Analyze tax laws and their effects on forest management 
and investment.

    2.  Develop and maintain technical information systems in 
support of forest taxation programs.

3320.4 - Responsibility

3320.41 - Director of Cooperative Forestry.  The Director of 
Cooperative Forestry shall:

    1.  Coordinate Forest Service activities with other agencies, 
organizations, or individual activities affecting forest 
taxation.

    2.  Conduct studies of the effects of tax laws, methods, and 
practices on forest management.

    3.  Develop and maintain technical information systems in 
support of the taxation program.

3320.42 - Regional Foresters and Area Director.  Regional 
Foresters (with the exception of Region 9) and the Area Director 
shall:

    1.  Provide State Foresters with forestry taxation 
information and support.

    2.  Encourage State Foresters to work for equitable forest 
taxation programs in their State legislatures.

3320.6 - Reference.  Agriculture Handbook 96, A Guide to Federal 
Income Tax for Timber.

3321 - COORDINATION.  The Forest Service should coordinate with 
taxation activities of other Federal and State agencies, 
universities, and associations.