...property or money, then no loss from the exchange shall be recognized. (f) Involuntary conversion. xclusive purpose of holding title to property, collecting income therefrom, and turning over the — (1) Conversion into similar property. Into property similar or related in service or use to the...

...Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) If property (as a result of its destruction in whole...property not similar or related in service or use to § 1.1033(a)-2 the converted property, the gain, if any, shall be recognized, at the election of...

...property under threat or imminence of requisition or condemnation. (b) Conversion into similar property. If property (as a result of its destruction in whole...thereof) is compulsorily or involuntarily converted only into property similar or related in service or use to the property so converted, no gain shall...

...property under threat or imminence of requisition or condemnation. (b) Conversion into similar property. If property (as a result of its destruction in whole...thereof) is compulsorily or involuntarily converted only into property similar or related in service or use to the property so converted, no gain shall...

...property under threat or imminence of requisition or condemnation. (b) Conversion into similar property. If property (as a result of its destruction in whole...thereof) is compulsorily or involuntarily converted only into property similar or related in service or use to the property so converted, no gain shall...

...Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) If property (as a result of its destruction in whole...or condemnation or threat or imminence thereof) Is compulsorlly or involuntarily converted Into money or into property not similar or related In service...

...provisions; involuntary conversions; general rule. SEC. 1033. Involuntary conversions — (a) General rule. If property (as a result of Its destruction In whole...or condemnation or threat or Imminence thereof) Is compulsorlly or Involuntarily converted — (1) Conversion into similar property. Into property similar...

...nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) 1f property (as a result of its destruction in whole...or condemnation or threat or imminence thereof) is compulsorlly or involuntarily converted into money or into property not similar or related in service...

...Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) If property (as a result of its destruction in whole...seizure, or requisition or condemnation or threat or imminenc thereof) is compulsorily or involuntarily converted into money or into property not similar...

...in property similar or related in service or use to the converted property. Section 1033 of the Code provides, in part, that if property (as a result of...during the period specified in section 1033 (a) (3) (B) (i) of the Code, for the purpose of replacing the property so converted, purchases other property similar...