...sales or exchanges of property used in the trade or business (as denned in section 1231 (b) ) , and (c) From the compulsory or involuntary conversion (as...condemnation or the threat or imminence thereof) of property used in the trade or business (as so denned) . (iii) Any item, to the extent attributable to the carrying...

...exchanges of property used in the trade or business (as defined in section 128Kb) ) , and (c) Prom the compulsory or involuntary conversion (as a result...condemnation or the threat or imminence thereof) of property used in til trade or business (as so defined) . (iii) Any item, to the extent attri utable to the carrying...

...property described in section 117 (j) is the conversion of such property into money or other property as a result of destruction in whole or in part, theft...or condemnation or the threat or imminence thereof. (e) The following examples will illustrate the operation of the provisions of section 117 (J): Example...

...rule. If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversation (as a result of destruction in whole or in part, theft or seizure, or an exercise of the...

...rule. If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversation ( as a result of destruction in whole or in part, theft or seizure, or an exercise of...

...rule: If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from...condemnation or the threat or imminence thereof) of properly used in the trade or business and capital assets held for more than 9 months into other property...

...on sales or exchanges of properly used in the iradc or business, plus the recognized gains from Ihe compulsory or involuntary conversion (as a result...condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 9 months into other property or...

...a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof; and the term "other dispostion" includes the destruction or loss, in whole or in part, of property...

...conversion of property into money or other property as a result of complete or partial destruction, theft or seizure, or an exercise of the power of requisition...condemnation, or the threat or imminence thereof. Losses upon the complete or partial destruction, theft, seizure, requisition, or condemnation of property...

...a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof; and the term "other dispostion" includes the destruction or loss, in whole or in part, of property...