Involuntary Exchange
Involuntary Exchange means:
the destruction, theft, condemnation, or disposal under the threat of condemnation of property for which the owner receives money or other property in payment. See involuntary conversion.
IRA see individual retirement account.
IRB see Internal Revenue Bulletin or industrial revenue bond.
IRC see Internal Revenue Code of 1986.
IRD see income in respect of a decedent.
IRM see Internal Revenue Manual.
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