https://www.irs.gov/pub/irs-pdf/p544.pdf
Involuntary Conversions
Condemnations 에 관하여
"You sold part of your property to the state under threat of condemnation . . .
You may treat this part as severance damages.”
위 링크 참조하시고 . .
CPA/EA와 상담하시는게 최상입니다!