### Question
How does Determination of Tax Liability define poultry waste?


### Answer
Under *26 U.S.C. § 45*, **poultry waste** is defined as:

> poultry manure and litter, including wood shavings, straw, rice hulls, and other bedding material for the disposition of manure

#### Citation:
  - *26 U.S.C. § 45*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

