The tax law allows, under certain conditions, deferral of gain recognition for involuntary conversions.
Definitions:
Chi-Square
A statistical test used to determine if a significant relationship exists between two categorical variables.
Row Variable
A categorical variable used in tables to categorize subjects or data points based on a specific attribute.
Column Variable
A variable represented by a column in a data table, where each row entry under that column pertains to different observations or records.
Degrees of Freedom
Degrees of freedom refer to the number of values in a calculation which are free to vary without violating the constraints of the calculation.
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