### Question
Can you define what taxidermy property means?


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

> 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**

