...conversion" means 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 condemnation or the threat or imminence thereof; and the term "other disposition" includes the destruction or loss, in whole or in part, of property...

...denned in section 1231 (b) ) , and (c) 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 (as so denned) . (iii) Any item, to the extent attributable...

...defined in section 1231 (b)), and (iii) 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 (as so defined). (B) Any item, to the extent attributable...

...denned in section 1231 (b)), and (c) 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 (as so defined) . (iii) Any item, to the extent attributable...

...defined In section 1231 (b)), and (111) Prom 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 (as so defined). (B) Any item, to the extent attributable...

...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 seizure,...or condemnation or the threat or imminence thereof. (e) The following examples will illustrate the operation of the provisions of section 117 (J): Example...

...(as defined in seclion 1231 (b) ), and (11i) 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 (as so defined). (B) Any item, to the extent attributable...

...or business, plus the recognized gains from Ihe 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 9 months into other...

...not barred. Sec. 1033 provides in part that "if property (as a result of its * * * condemnation or threat or imminence thereof) is compulsorily or involuntarily...• * into property similar or related in service or use to the property so converted, no gain shall be recognized." The section does not operate to preclude...

...conversion" means 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 condemnation or the threat or imminence thereof; and the term "other dispostion" includes the destruction or loss, in whole or in part, of property...