Notice 2024-70, page 1001.

This notice explains the circumstances under which the four-year replacement period under section 1033(e)(2) is

Finding Lists begin on page ii.

extended for livestock sold on account of drought. The Appendix to this notice contains a list of counties that experienced exceptional, extreme, or severe drought conditions during the 12-month period ending August 31, 2024. Taxpayers may use this list to determine if any extension is available.