Can you claim a loss of Show animal that could have been sold but died on your taxes? If so how would you go about doing this?

[Anita01]

No, you cannot claim a loss on the lack of a sale.  If you bred show dogs as a business and claimed them as such, you could claim a loss on your schedule C for the cost of the dog.  The dog would have been listed as an asset and you could say he was sold for zero dollars.