You don't, you can only claim the cost to replace it. > QUERY: How do you handle the loss of a colony of bees and claiming a loss deduction with the IRS? Mike in LA > > -- Harper's Honey Farm Charles Harper 421 Louveteau Rd. Carencro, LA 70520 www.russianbreeder.com [log in to unmask] [log in to unmask] (337) 298 6261 *********************************************** The BEE-L mailing list is powered by L-Soft's renowned LISTSERV(R) list management software. For more information, go to: http://www.lsoft.com/LISTSERV-powered.html