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In order to be considered Sec.1231 property,all of the following livestock must be held for 12 months or more from date of acquisition except
HIV
Human Immunodeficiency Virus, a retrovirus that attacks the immune system and can lead to AIDS (Acquired Immunodeficiency Syndrome) if not treated.
United States
A country located in North America, known for its significant economic, political, and cultural influence worldwide.
Pathogens
Microorganisms, such as bacteria, viruses, fungi, and parasites, that can cause disease in their host.
Types
Refers to various categories or classifications of things or phenomena based on shared characteristics.
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