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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:

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An engagement strategy in education where the robustness of a behavior is regulated through reinforcement or punitive measures.

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The tendency for a group's prevailing opinions to become more extreme following group discussions.

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