single purpose livestock structure
Defined in 1 place of the United States Code.
The term “single purpose livestock structure” means 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).
Source
- 1994–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · under this section