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Farming losses are generally non-deductible. The loss of a prospective crop being grown is not deductible on' the theory that such losses are speculative and that the expenses of growing* the crop are deductible expenses.
Similarly, losses of livestock bred and raised on the farm are not deductible. Damages to fences, stock pens, barns and other
outbuildings, are deductible
Damages to'shade trees or ornamental 'shrubbery from snow or ice storms are deductible based upon ’ the decrease of the fair market value of the entire property.
In the case of fruit trees, the loss is measured by'the difference between ' the fanmarket value of the trees (not including the fruit) before and immediately after the casualty, or the adjusted basis of'the trees, whichever is less.
No deduction is allowed for the lost value of the ripening
93.5%