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Articles 1-40 out of 40 article(s) Title Author Type Date Words "Unforeseen circumstances" exclusion from gain on sale of home: regulations and private letter rulings offer examples of situations the IRS has approved as qualifying for partial exclusion of gain. Randolph, David W. Nov 1, 2009 2866 U.S. home resales in May up again due to low rates, tax credit: NAR. Brief article Jun 23, 2009 275 New rules seek to reduce tax advantages of converting second home to principal residence. Rose, Kevin Dec 1, 2008 2032 New treatment for second-home proceeds: partial gain from sale of principal residence. Nevius, Alistair M. Dec 1, 2008 577 Vacation property: rental and resale. Williamson, Donald; Clarke, Zainer Rinehart Oct 1, 2008 1361 This sold house. Reichert, Charles J. Apr 1, 2008 688 Home free: through-the-roof home prices threaten even moderate-income taxpayers with taxable gains - unless they plan ahead. Havens, Jason E. Jan 1, 2007 1873 Adoption requirements qualified as unforeseen circumstances for principal residence exclusion. O'Driscoll, David Jun 1, 2006 586 Home sweet home: ascertaining the tax basis of a personal residence. Soled, Jay A. Apr 1, 2006 2747 Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property. Dilley, Steve Dec 1, 2005 4245 Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.). Dilley, Steve Nov 1, 2005 3507 Personal residence gain exclusion: unforeseen circumstances safe harbors. Miller, Sami D.T. Sep 1, 2005 1255 Reduced exclusion possible in home sale: safe harbors for taxpayers not meeting the use/occupancy rules. Laffie, Lesli S. Sep 1, 2005 546 Neighbors' hostility allowed partial gain exclusion on residence sale: the IRS offers guidance on "unforeseen circumstances". Laffie, Lesli S. May 1, 2004 469 Neighbors' hostility allowed reduced exclusion on residence sale gain. Puckett, Mark D. May 1, 2004 601 Tax planning for the sale of a principal residence. Dilley, Steven C. Feb 1, 2004 3768 Tax planning for the sale of a principal residence: final regulations on the principal residence exclusion clarify some issues under sec. 121 and create new tax planning opportunities. Dilley, Steven C. Jan 1, 2004 4406 Home-sale exclusion rules for taxpayers affected by September 11. Barb, Denise Dec 1, 2002 491 The home sale gain exclusion: the IRS has issued guidance to clarify the rules. Bryant, Jeffrey J. Oct 1, 2002 4557 Sec. 121 gain exclusion on sale of principal residence cannot be marked to market. Kautter, David J. Jan 1, 2002 493 Partnership's ownership of residence does not deny sec. 121 exclusion. Hamill, James R. Jun 1, 2000 867 Business property sales under secs. 1031 and 121. Cho, Chang Apr 1, 2000 988 Sale of residence by bankruptcy estate. Schnee, Edward J. Aug 1, 1998 436 Can an estate deduct a loss on the sale of the decedent's personal residence. Aaronson, Marc A. Aug 1, 1998 1316 Sec. 121 exclusion available to bankruptcy estate. Hryshko, Dawn Aug 1, 1998 790 Repossessions and resales of principal residences after 1997 tax law. Auster, Rolf May 1, 1998 3604 Principal residence sales by international executives after the TRA '97. Fisher, Arthur L. Apr 1, 1998 3643 1997 tax changes: capital gains tax and sale of a primary residence. Jablow, Benjamin A. Feb 1, 1998 3087 Selling a principal residence after the TRA '97. Thompson, Steven C. Feb 1, 1998 4375 New rules affecting home sales and purchases. Fiore, Nicholas Dec 1, 1997 752 New rules for gain from sale of a principal residence. Turville, Mary A. Dec 1, 1997 833 Once-in-a-lifetime exclusion and rollover provisions on gain from sale of home replaced by new exclusion rules. Gray, Shelley Dec 1, 1997 957 The sale of a principal residence. Fiore, Nicholas Feb 1, 1997 721 Maximizing gain exclusion/deferral when selling a principal residence due to death, divorce or marriage. Streuling, G. Fred Feb 1, 1997 7919 Transferring the personal residences of elderly taxpayers. Fiore, Nicholas Dec 1, 1995 706 Decreasing the amount of gain recognized on the sale of a residence used partially for business. Ellentuck, Albert B. Nov 1, 1994 689 Minimizing gain recognition on the sale of a residence when two homeowners marry. Ellentuck, Albert B. Jul 1, 1994 367 Home sale exclusion can't be used by bankruptcy estate. Brief Article May 1, 1993 210 Form 2119, Sale of Your Home. Mar 1, 1993 570 Buying & selling: tax consequences for the homeowner. Dykxhoorn, Hans J.; Sinning, Kathleen E. Mar 1, 1991 4526

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