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Best Answer: If you *don't* use section 179, you depreciate over the class life of the animal. Typical breeding animals have a class life of 7-10 years. (You don't depreciate animals that are raised to be sold.) If the animal dies, you show the loss.
Their website is www.arba.net. For your question she should be at least six months old before she is bred. Breeding any earlier than that can kill her. It is possible for her to get pregnant as early as 3 months so she should be kept separated from the buck until she is at least 6 months old to prevent early pregnancy.