...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 condemnation or the threat or Imminence thereof) of property used In the trade or business and capital assets held for more than в months Into other...

...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...

...Internal Revenue Code of 1939, then in effect, which provides in part as follows : If property (as a result of its destruction In whole or in part, theft...compulsorily or involuntarily converted * • * into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval...

...or an exercise of the power of requisition or condemnation, or the threat or imminence thereof) la compulsorily or Involuntarily converted into property...under regulations prescribed by the Commissioner with the approval of the Secretary, expended In the acquisition of other property similar or related in...

...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other...

...of such loss. Under section 1231 of the Code losses from the involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other...

...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other...

...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than six months into other...

...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...