### Question
How is the term involuntary conversion defined?


### Answer
The term **involuntary conversion** is defined in *26 CFR § 1.1402(a)-6* as the following:

> a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof

#### Citation:
  - *26 CFR § 1.1402(a)-6*
