Although less widely used than the provisions on the one-year deferral of gains from livestock sold because of drought and the two-year reinvestment for drought sales of livestock held for draft, dairy or breeding purposes, the provision providing relief for livestock destroyed, sold or exchanged because of disease can be highly important to farmers and ranchers.
"Livestock Sold or Destroyed Because of Disease,"
Agricultural Law Digest: Vol. 8
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol8/iss1/1