TITLE

A CLEARER AND CLOSER LOOK AT THE SECTION 121 EXCLUSION

AUTHOR(S)
Lai, Richard T.
PUB. DATE
December 2003
SOURCE
National Public Accountant;Dec/Jan2004, p24
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Examines the Section 121 exclusion on the sale of a principal residence in the U.S. Range of tax exclusion of gain for qualifying married taxpayers; Items that may be used to establish the principal residence of a taxpayer; Ownership and usage requirements.
ACCESSION #
11941259

 

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