...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...

...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...imminence thereof) of property used in the trade or business (as so defined) . (iii) Any item, to the extent attributable to the carrying on of the insurance...

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

...or exchanges of property used in the trade or business (as defined in section 1231 (b)), and (ill) From the compulsory or involuntary conversion (as...imminence thereof) of property used in the trade or business (as so defined) . (B) Any item, to the extent attributable to the carrying on of the insurance...

...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...imminence thereof) of property used in the trade or business (as so denned) . (iii) Any item, to the extent attributable to the carrying on of the insurance...

...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...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...

...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...

...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...

...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...or business and capital assets held for more than 9 months into other property or money, exceed the recognized losses from such sales, exchanges, and...