### Question
How is the term taxidermy property defined?


### Answer
The term **taxidermy property** is defined in *26 U.S.C. § 170* as the following:

> any work of art which—



(i) is the reproduction or preservation of an animal, in whole or in part,



(ii) is prepared, stuffed, or mounted for purposes of recreating one or more characteristics of such animal, and



(iii) contains a part of the body of the dead animal

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

