Journal Issue:
Agricultural Law Digest: Volume 14, Issue 2

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Cases, Regulations, and Statutes
( 2003-01-24) Achenbach, Robert ; Iowa State University Digital Repository
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More Detail on the Principal Residence Exclusion
( 2003-01-24) Harl, Neil ; Iowa State University Digital Repository

Temporary and final regulations issued in late 2002 for the exclusion from income of gain on the principal residence provide helpful guidance in claiming the $250,000 exclusion ($500,000 on a joint return).

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