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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.
(Average range 320â370 days.) Usually just one young is born; twins are rare. When a domesticated mare foals, she nurses the foal for at least four to six months before it is weaned, though mares in the wild may allow a foal to nurse for up to a year.The estrous cycle, also known as season or heat of a mare occurs roughly every 19â22 days and occurs from early spring into autumn.As the days shorten, most mares enter an anestrus period during the winter and thus do not cycle in this period. broodmare is a mare used for breeding. A horse's female parent is known as its dam. An uncastrated adult male horse is called a stallion and a castrated male is a gelding. Occasionally the term horse is used in a restrictive sense to designate only a male horse.