What are the ownership and use tests for excluding the maximum gain on the sale of a

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What are the ownership and use tests for excluding the maximum gain on the sale of a personal residence? Under what circumstances may the owner of a personal residence exclude gain if the required ownership and use tests are not met?

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Taxation For Decision Makers 2008

ISBN: 9780324654110

2nd Edition

Authors: Shirley Dennis-Escoffier, Karen A. Fortin

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