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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:

Gene Duplication

The process by which a segment of DNA is copied resulting in multiple copies of the same gene, contributing to genetic variation and evolution.

Gene Family

A set of several similar genes, formed by duplication of a single original gene, and generally associated with similar functions.

Gene Recruitment

The evolutionary process by which a gene acquires a new function, often through the duplication and divergence of existing genes.

Venom Evolution

The process by which animals develop venomous capabilities as a means of predation, defense, or competition, involving changes in venom composition and delivery mechanisms.

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