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lax reiiei may be available for Virginia taxpayers who reside in the sixteen counties declared disaster areas by the President because of the drought.
Fanners are the primary people eligible for relief. The one special provision available to them is in the area of the sale of livestock. They may elect to defer reporting the sales proceeds from the sale of certain livestock if the sale was due to drought conditions. If, because of drought conditions, they sell livestock that they held primarily for
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