Internal Revenue Code Section 1033: Involuntary Conversions
Apr 23, 2010 · 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 consent. The property may be taken by the federal government, a state government, a political subdivision, or a private ... ................
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