Tuesday - October 14, 2025
IRS Issues Notice on Extension of Replacement Period for Livestock Sold on Account of Drought
October 07, 2025
WASHINGTON, Oct. 7 -- The Internal Revenue Service issued the following notice (No. 2025-52) on Oct. 6, 2025, entitled "Extension of Replacement Period for Livestock Sold on Account of Drought".

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SECTION 1. PURPOSE

This notice provides guidance regarding an extension of the replacement period under Sec. 1033(e) of the Internal Revenue Code for livestock sold on account of drought in specified counties.

SECTION 2. BACKGROUND
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