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Best Answer: If you *don't* use section 179, you depreciate over the class life of the animal. Typical breeding animals have a class life of 7-10 years. (You don't depreciate animals that are raised to be sold.) If the animal dies, you show the loss.
It may also refer to sabino-patterned horses. For a cropout horse to be registered as a Paint, both sire and dam must either be Quarter Horses registered with the AQHA, or Thoroughbreds registered with The Jockey Club, plus have coloring that qualifies it for the regular registry of the APHA.t may also refer to sabino-patterned horses. For a cropout horse to be registered as a Paint, both sire and dam must either be Quarter Horses registered with the AQHA, or Thoroughbreds registered with The Jockey Club, plus have coloring that qualifies it for the regular registry of the APHA.