Examlex
An involuntary conversion results from the destruction (complete or partial), theft, seizure, requisition or condemnation, or the sale or exchange under threat or imminence of requisition or condemnation of the taxpayer's property.
Biconditional
A logical connective indicating a statement in which two conditions are both necessary and sufficient for each other.
Disjunctions
Logical operators that represent the relationship "or" between two elements, propositions, or sets, implying that at least one of the elements is true.
Negation
In logic, negation refers to the operation of changing a statement's truth value from true to false, or vice versa.
Disjunction
A logical operation that yields true if at least one of its operands is true.
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