However, if chiral superconductivity is apparent, the relative simplicity of the graphene material should make it extremely useful in applications such as quantum computers or anything else where a strongly directional current is needed. Nature Physics, 2012. DOI: 10.1038/nphys2208 (About DOIs).
View Full Document. 1  Gains from involuntary conversions may be deferred : To the extent that the proceeds is invested in qualifying replacement property within a certain period And an election is made to defer the gain. Losses on involuntary conversions are fully recognized.
Involuntary S Corporation Termination. Depending on how the transaction is structured, the sale of 100 percent of an S corporation's stock can cause a loss of tax status. Any violation of the S corporation's qualifications as defined by the tax code will cause a corporation to automatically lose its tax status.