For purposes of this paragraph, a disposition of qualified property includes, but is not limited to:

(a) a sale of the property;

(b) the sale by a partner of his interest in a partnership;

(c) an exchange of qualified property for other property of like kind (including a trade-in of qualified property);

(d) condemnation of the property;

(e) a gift of the property;

(f) the contribution of property to a partnership or corporation, unless a substantial interest in the ownership of the trade or business is retained by the transferor;

(g) loss of the property due to fire, theft, storm or other casualty;

(h) a legal dissolution of the taxpayer; and