### Question
How does the law define involuntary conversion?


### Answer
Under *26 CFR § 1.1402(a)-6*, **involuntary conversion** is defined as:

> 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*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

