### Question
How does Income Taxes define single purpose livestock structure?


### Answer
Under *26 U.S.C. § 168*, **single purpose livestock structure** is defined as:

> any enclosure or structure specifically designed, constructed, and used—



(I) for housing, raising, and feeding a particular type of livestock and their produce, and



(II) for housing the equipment (including any replacements) necessary for the housing, raising, and feeding referred to in subclause (I)

#### Citation:
  - *26 U.S.C. § 168*
  - 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**

