Which of the following statements is false regarding involuntary conversions?

A) A taxpayer must replace the destroyed property within the same tax year in which the gain is realized.
B) A taxpayer cannot elect to defer recognition of a loss resulting from an involuntary conversion.
C) If deferral of gain is elected, the holding period of the converted property carries over to the replacement property.
D) Gain may be deferred if the property is involuntarily converted into property that is similar or related in service or use to the converted property.


A) A taxpayer must replace the destroyed property within the same tax year in which the gain is realized.

The replacement period extends to the end of the second tax year following the tax year in which gain is realized.

Business

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