...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...

...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...

...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...

...(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...

...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...

...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 1 year into other 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...

...the exchange shall be recognized. (f) INVOLUNTARY CONVERSIONS. — If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the...

...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 or condemnation, or the threat of imminence thereof. Losses upon the complete or partial destruction, theft, seizure, requisition,...