prov:value
| - Livestock does not include chickens, turkeys, pigeons, geese, emus, ostriches, rheas, or other birds, fish, frogs, reptiles, etc. taxmap/pubs/p225-037.htm#en_us_publink100073553Livestock used in farm business.(p53)If livestock is held primarily for draft, breeding, dairy, or sporting purposes, it is used in your farm business.
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