Capital gains on compulsory acquisition taxable when compensation or enhanced compensation is received; interest treated as other income. Capital gains from compulsory acquisition or where consideration is government determined are taxable in the year compensation or any part thereof is first received. Original compensation is taxed on receipt with holding period to acquisition date; enhanced compensation is taxed on receipt, treated in the same capital gain character as original compensation and its cost of acquisition is deemed nil. Enhanced amounts received under interim orders are taxed in the year of the final order. Interest on compensation is taxable as other income, and litigation expenses to obtain enhanced compensation are deductible.