Single Purpose Ag Structure

[gman]

I am looking for some examples that qualify for sec 179 under the single purpose ag
structure. Does anyone have any info on this??

Barn
shed
feed lot

[Jiggers]

Single Purpose Ag Structure

Barn - no
Shed - no
Feedlot - Maybe. Is this like a corral? If so, yes
Chicken house/Turkey house/Poultry house - yes
Poultry growing facility - yes

[cpadan]

No on feedlot, which is mainly fences, 7 year property. A barn or shed? Only if used in a confined feeding operation, which houses both the livestock and equipment to feed them (automated feeding system).

A chicken house would not qualify if the feeding was done manually. Check out code secton 168.

Dan


(i) Single purpose livestock structure. 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) .

also,

(ii) Single purpose horticultural structure. The term “single purpose horticultural structure” means—

(I) a greenhouse specifically designed, constructed, and used for the commercial production of plants, and

(II) a structure specifically designed, constructed, and used for the commercial production of mushrooms.

[gman]

So

could'nt a barn used for housing hay( for feeding the livestock) be single purpose??

[cpadan]

Read the following sentences from section 168 and note the word "and" connects them. Hope this helps.


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) .

[OldJack]

could'nt a barn used for housing hay( for feeding the livestock) be single purpose??

No a barn is considered a multi-use building even if you are only using it for a single purpose.

[Larmil]

No a barn is considered a multi-use building even if you are only using it for a single purpose.

Is that true even if it is painted red and only used for promotional purposes?