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A Realized Gain on an Indirect (Conversion into Money) Involuntary

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A realized gain on an indirect (conversion into money) involuntary conversion of business property can be postponed, but a realized loss on an indirect involuntary conversion of business property cannot be postponed.


Definitions:

Outline Group

A feature in software that allows users to manage and organize data or text into collapsible sections.

Status Bar

A graphical control element found at the bottom of applications or documents, displaying information relevant to the current state or context, such as zoom level or cursor position.

Outline Data

The structure and hierarchy of data that has been organized in an outline format, typically showing the relationships between different levels of information.

Group Button

A control element in user interfaces that allows for the collective manipulation of objects or elements, such as aligning or grouping multiple items in a document or presentation.

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