26 CFR · Internal Revenue
§ 1.1033(d)-1 — Destruction or disposition of livestock because of disease.
26 CFR § 1.1033(d)-1
This text of 26 C.F.R. § 1.1033(d)-1 (Destruction or disposition of livestock because of disease.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1033(d)-1 (2026).
Text
§ 1.1033(d)-1 Destruction or disposition of livestock because of disease.
(a)The destruction occurring in a taxable year to which the Internal Revenue Code of 1954 applies, of livestock by, or on account of, disease, or the sale or exchange, in such a year, of livestock because of disease, shall be treated as an involuntary conversion to which the provisions of section 1033 and the regulations thereunder shall be applicable. Livestock which are killed either because they are diseased or because of exposure to disease shall be considered destroyed on account of disease. Livestock which are sold or exchanged because they are diseased or have been exposed to disease, and would not otherwise have been sold or exchanged at that particular time shall be considered sold or exchanged because of d
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Related
§ 1.1033
26 C.F.R. § 1.1033
Nearby Sections
11
§ 1.1033(a)-1
Involuntary conversions; nonrecognition of gain.§ 1.1033(a)-3
Involuntary conversion of principal residence.§ 1.1033(c)-1
Disposition of excess property within irrigation project deemed to be involuntary conversion.§ 1.1033(g)-1
Condemnation of real property held for productive use in trade or business or for investment.§ 1.1033(h)-1
Effective date.§ 1.1035-1
Certain exchanges of insurance policies.§ 1.1036-1
Stock for stock of the same corporation.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.1033(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1033(d)-1.