# Information Reporting for Lump-Sum Timber Sales
> **IRS** · Final regulations. · Published 2009-05-28 · Effective 2009-05-28 · 74 FR 25429
## Document
- **Document number:** E9-12298
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 25429
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-05-28
- **Effective date:** 2009-05-28
- **Treasury docket:** TD 9450
## Abstract

This document contains final regulations that provide guidance regarding the information reporting requirements contained in section 6045(e) of the Internal Revenue Code (Code) on sales or exchanges of standing timber for lump-sum (outright) payments. The final regulations amend Sec. 1.6045-4 of the Income Tax Regulations to require real estate reporting persons, as defined in section 6045(e)(2) of the Code, to report lump-sum payments received by sellers (landowners) for sales or exchanges of standing timber. The final regulations do not change the information reporting requirements that currently apply to sales or exchanges of standing timber for pay-as-cut (contingent) payments under section 6050N of the Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/05/28/E9-12298/information-reporting-for-lump-sum-timber-sales)
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