(2) For treatment of gains from involuntary conversions as capital gains in certain cases, see section 1231(a). (3) For exclusion from gross income of gain from involuntary conversion of principal residence, see section 121.
For purposes of any tax imposed by section 4912, chapter 42, or section 4975, the return referred to in subsection (a) shall be the return specified in section 6501(l)(1). (g) [Repealed. Pub. L. 114–74, title XI, §1101(f)(6), Nov. 2, 2015, 129 Stat. 638.] (h) ...