The New Principal Residence Regulations - The Treasury Department recently published final regulations related to the exclusion of gain from the sale or exchange of a principal residence, as well as temporary regulations related to a reduced exclusion of gain attributable to unforeseen circumstances. Through a series of examples drawn from the regulations, the authors explain how to ensure that a ...
| Year of publication: |
2003
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| Authors: | Church, Lisa ; Matoney, Joseph P. ; Higgins, Mark |
| Published in: |
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 73.2003, 10, p. 28-37
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