I see $1.70 heifers in the
"Sold steers and heifers" thread. I will be shopping for those in the spring. Normally I raise my own replacements, so it will be my first time buying at a sale barn. A bred cow might be okay, but not bred heifers. You never know what cow-killing bull did the breeding.
I weaned calves and sold cows this fall, knowing I did not have the hay because of drought. I will be selling more cows next year. My cows are fat. I have a group of 17 cows and 1 bull that are eating themselves out of a home. A 5x6 roll hardly lasts 2 days; they seem to devour everything. So livestock will be sold in hopes of buying replacements in the spring.
Gains from the forced sale of breeding livestock can be deferred (if you qualify):
IRS - forced livestock sales {click here}