...provided in subparagrtiph (5) of this paragraph : (i) Losses resulting from the sale or exchange, and from the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or threat or imminence thereof) of such property to the extent that such losses may be properly included...

...recognized gains on snles or exchanges of property used In the trade or business, plus the recognised gains from the compulsory or Involuntary conversion...property or money, exceed the recognized losses from snch sales, exchanges, and conversions, such gains and losses shall be considered as gains and losses...

...recognized gains from sales or exchanges of property used in the trade or business, plus "'(2) the v.g ] y&Tp gL n dfg H zQ &0>g L LR -PJК #я<1 R( )... d Ve Uy :<* A E m s w O x + ) +ߗ [O . f ' y business and of capital assets held for more than 6 months into other property or money, exceed the...

...trade or business, plus the recognized gains from the compulsory or involuntary conversion of property ice( ~to a person owned or controlled directly or indirectly by th months, do not exceed the recognized losses from such sales, exchanges or conversions, such gains and...

...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 disposition" includes the destruction or loss, in whole or in part, of property...

...recognized in the case of any disposition, including a sale, exchange, gift, transfer, distribution, or an involuntary conversion as a result of destruction...part, theft or seizure, or an exercise of the power of condemnation or the threat or imminence thereof. The general approach of this proposal is comparable...

...of r used in the trade or business, plus the recognized gains from the compulsory or involuntary on (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power dtion or condemnation or the threat or imminence thereof) of property used in the trade or and capital...

...from the compulsory or Involuntary conversation (as a result of destruction In whole or In part, thelt or seizure, or an exercise of the power of requisition...or business and capital assets held for more than в months Into other property or money, exceed the recognized losses from auch sales, exchanges, and...

...conversion of property Into money or other prop. erty as a result of complete or partial destruction, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or 1mm!nence thereof. Losses upon the cornplete or partial destruction, theft, seizure, requisition or...

...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...or business and capital assets held for more than six months into other property or money, exceed the recognized losses from such sales, exchanges and...