United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2004_register executive 2010-09-23 article Rules and Regulations D09002ee1c8141ace D09002ee1c8141f63 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. The final regulations apply to a taxpayer who has not owned and used the property as the taxpayer's principal residence for two of the preceding five years or who has excluded gain from the sale or exchange of a principal residence within the preceding two years. The final regulations reflect changes to the law by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998, and the Military Family Tax Relief Act of 2003. 69 FR 50302 https://www.govinfo.gov/app/details/FR-2004-08-16/04-18714 04-18714 fr16au04-13 RIN 1545-BB02 4830-01-P TD 9152 https://www.govinfo.gov/app/details/FR-2004-08-16/04-18714 https://www.govinfo.gov/content/pkg/FR-2004-08-16/html/04-18714.htm https://www.govinfo.gov/content/pkg/FR-2004-08-16/pdf/04-18714.pdf Income Taxes Reporting and Recordkeeping Requirements 6 p. 50302 50307 69 FR 50302 Title 26 Part 1 26 CFR Part 1 RIN 1545-BB02 Reduced Maximum Exclusion of Gain From Sale or Exchange of Principal Residence; Federal Register Vol. 69, Issue RULE 04-18714 DEPARTMENT OF THE TREASURY Internal Revenue Service 2004-08-13 TD 9152 4830-01-P 04-18714 Final regulations.

This document contains final regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. The final regulations apply to a taxpayer who has not owned and used the property as the taxpayer's principal residence for two of the preceding five years or who has excluded gain from the sale or exchange of a principal residence within the preceding two years. The final regulations reflect changes to the law by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998, and the Military Family Tax Relief Act of 2003.

Effective Date: These final regulations are effective August 13, 2004. Sara Paige Shepherd, (202) 622-4960 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Income taxes: Principal residence sale or exchange; reduced maximum exclusion of gain; cross-reference, Vol. 69, no. 157 Office of the Federal Register, National Archives and Records Administration 2004-08-16 continuing daily deposited born digital 744 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2004-08-16 P0b002ee1809778d7 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr16au04 https://www.govinfo.gov/app/details/FR-2004-08-16 https://www.govinfo.gov/content/pkg/FR-2004-08-16/pdf/FR-2004-08-16.pdf https://www.govinfo.gov/content/pkg/FR-2004-08-16/xml/FR-2004-08-16.xml fdlp 50265 50994 DGPO 2010-09-23 2024-06-06 FR-2004-08-16 machine generated eng FR FR-2004-08-16 69 157