| http://www.w3.org/ns/prov#value | - Neither the cost allocated to the cow nor the cost allocated to the calf is deductible as a current business expense.taxmap/pubs/p225-026.htm#en_us_publink1000218057Quotas and allotments.(p31)Certain areas of the country have quotas or allotments for commodities such as milk, tobacco, and peanuts.
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