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CCH Federal Taxation Basic Principles Chapter 11 Property Transactions: Nonrecognition of Gains and ... - page 53 / 66

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CCH Federal Taxation Basic Principles

53 of  66

Involuntary Conversions—Time Limitations

Two time limitations govern like-kind replacement of involuntary conversions property:

1. Earliest date to replace involuntary conversion.  The earlier of:

(a)Date of disposition of the involuntary conversion property; or

(b)Earliest date of threat of disposition.  (Note that casualties and thefts occur  "suddenly," therefore (b) would apply only to condemnations.)

Chapter 11, Exhibit 16a

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