Internal Revenue Code Section 1033: Involuntary Conversions

Apr 23, 2010 · This publication explains the treatment of a gain or loss from a condemnation or disposition under the threat of condemnation. If you have a gain or loss from the destruction or theft of property, see IRS Publication 547. Condemnations. A condemnation is the process by which private property is legally taken for public use without the owner's ... ................
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