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involuntary conversion

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involuntary conversion

An IRS term meaning the involuntary loss of property through destruction or condemnation. The event can be a tax loss or a tax gain, depending on any proceeds received as a result of the involuntary conversion.If there is a gain, the taxes can be deferred. See condemnation.


Involuntary Conversion
The receipt of money or other property as reimbursement for the loss or destruction of property through theft, casualty, or condemnation. Any gain realized on an involuntary conversion can, at the taxpayer's election, be considered nonrecognizable for federal income tax purposes if the owner reinvests the proceeds within a prescribed period of time in similar property.


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These include an involuntary conversion of your home, man-made or natural disasters, death, unemployment, a change in employment status, divorce and multiple births.
Two years after its passage, the GO Zone Act is still relevant, notably the provisions relating to business property and issues such as involuntary conversion rules, nonrecognition of gain principles, and depreciation.
The taxpayer's situation "seems akin to an involuntary conversion of assets; she was forced to surrender some part of her mental health and reputation in return for monetary damages," said the court.
 
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