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It can be a woodlot or other site that you own or lease
from the top result below

Here's how you know

https://www.irs.gov/publications/p225
It also includes plantations, ranches, ranges, and orchards and groves

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter