Notice 2013-62 special extension for livestock sold because of drought

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October 18, 2013

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Issue Number: Notice 2013-62

Inside This Issue:

Notice 2013-62 explains the circumstances under which the 4-year replacement period under section 1033(e)(2) is extended for livestock sold on account of drought. The Appendix to this notice contains a list of counties that experienced exceptional, extreme, or severe drought conditions during the 12-month period ending August 31, 2013. Taxpayers may use this list to determine if an extension is available.

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