### Question
How is the "single purpose livestock structure" defined?


### Answer
The term **single purpose livestock structure** is defined in *26 U.S.C. § 168* as follows -

> 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**

