Summary

Yosef Karo Shulchan Aruch — 20: The location of shechita on the neck

If nothing is left from the carotid but slit from above the carotid that is a destruction—meaning the cause of using the knife outside the place of slaughter towards the head of the body—is rejected. And its ring below is until the tip of the (upper) lobe of the lung... When you are going to inflate the lung and the laube, the place where it reaches at the tip that is the same place where it reached when the animal was alive and it was grazing in it regular way when it would stretch out its neck to graze without it having to stretch out its neck anymore then what's usual.
Source: Wikisource

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