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WebIf section 1033 (e) (2) applies to a sale or exchange of livestock described in paragraph (1), the election under paragraph (1) shall be deemed valid if made during the replacement period described in such section. (h) Special rule for utility services (1) In general WebTitle: Internal Revenue Code Section 1033(a)(2) Author: Tax Reduction Letter Subject: Conversion into money. Into money or into property not similar or related in service or use to the converted property, the gain (if any) shall be recognized except to the extent hereinafter provided in this paragraph: jessup\u0027s landing ems corinth ny
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