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(f) For eligible timberlands held by the taxpayer | for at least a 15-year period beginning on or after | January 1, 2005 but less than a 16-year period | beginning on or after January 1, 2005, 2/5 of the | gain recognized on the sale of the eligible | timberlands; |
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| (g) For eligible timberlands held by the taxpayer | for at least a 16-year period beginning on or | after January 1, 2005 but less than a 17-year | period beginning on or after January 1, 2005, 7/15 | of the gain recognized on the sale of the eligible | timberlands; |
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| (h) For eligible timberlands held by the taxpayer | for at least a 17-year period beginning on or | after January 1, 2005 but less than an 18-year | period beginning on or after January 1, 2005, 8/15 | of the gain recognized on the sale of the eligible | timberlands; |
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| (i) For eligible timberlands held by the taxpayer | for at least an 18-year period beginning on or | after January 1, 2005 but less than a 19-year | period beginning on or after January 1, 2005, 3/5 | of the gain recognized on the sale of the eligible | timberlands; |
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| (j) For eligible timberlands held by the taxpayer | for at least a 19-year period beginning on or | after January 1, 2005 but less than a 20-year | period beginning on or after January 1, 2005, 2/3 | of the gain recognized on the sale of the eligible | timberlands; |
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| (k) For eligible timberlands held by the taxpayer | for at least a 20-year period beginning on or | after January 1, 2005 but less than a 21-year | period beginning on or after January 1, 2005, | 11/15 of the gain recognized on the sale of the | eligible timberlands; |
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| (l) For eligible timberlands held by the taxpayer | for at least a 21-year period beginning on or | after January 1, 2005 but less than a 22-year | period beginning on or after January 1, 2005, 4/5 | of the gain recognized on the sale of the eligible | timberlands; |
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