Examlex
The involuntary conversion provisions which allow deferral of gain are mandatory.
Reform
The process of making changes to something in order to improve it, especially in social, political, or economic institutions or practices.
Utopian Communities
Idealistic communities created with the aim to achieve a perfect social, moral, and political life, often by adopting radically different ways of living.
Perfectionist Ideal
The pursuit of flawlessness and setting excessively high performance standards.
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Q2163: The involuntary conversion provisions which allow deferral