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May a taxpayer elect under Sec. 1033 to defer recognition of loss resulting from an involuntary conversion?
Prenatal Development
The process of growth and development within the womb from conception to birth.
Conception
The moment when a sperm fertilizes an egg, marking the beginning of pregnancy.
Acquisition
The process of learning or developing a skill, habit, or quality.
Norms
Shared expectations or rules within a social group that guide behavior and indicate what is considered appropriate or acceptable.
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