disposition of the converted property
Defined in 1 place of the United States Code.
The term “disposition of the converted property” means the destruction, theft, seizure, requisition, or condemnation of the converted property, or the sale or exchange of such property under threat or imminence of requisition or condemnation.
Source
- 1994–present26 U.S.C. § 1033Internal Revenue Code · Involuntary conversions · in this section