Excluding Gain on Sale of Residence
| dc.contributor.author | Harl, Neil | |
| dc.contributor.department | Iowa State University Digital Repository | |
| dc.date | 2018-02-19T00:45:00.000 | |
| dc.date.accessioned | 2020-06-29T22:53:33Z | |
| dc.date.available | 2020-06-29T22:53:33Z | |
| dc.date.embargo | 2017-10-30 | |
| dc.date.issued | 2003-07-25 | |
| dc.description.abstract | <p>The final regulations (which were published on December 24, 2002) to determine a taxpayer’s principal residence when the taxpayer maintained multiple residences have been litigated in a 2003 federal district court case. The final regulations were applied even though the transaction in question arose in the 1998 tax year and the regulations did not become final until December 24, 2002.</p> | |
| dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol14/iss14/1/ | |
| dc.identifier.articleid | 1689 | |
| dc.identifier.contextkey | 10972173 | |
| dc.identifier.s3bucket | isulib-bepress-aws-west | |
| dc.identifier.submissionpath | aglawdigest/vol14/iss14/1 | |
| dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3119 | |
| dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol14/iss14/1/AgLawDigest_v14n14_01.pdf|||Fri Jan 14 17:49:37 UTC 2022 | |
| dc.subject.disciplines | Agricultural and Resource Economics | |
| dc.subject.disciplines | Agricultural Economics | |
| dc.subject.disciplines | Agriculture Law | |
| dc.subject.disciplines | Public Economics | |
| dc.title | Excluding Gain on Sale of Residence | |
| dc.type | article | |
| dc.type.genre | article | |
| dspace.entity.type | Publication | |
| relation.isJournalIssueOfPublication | 1334c395-b0c5-4763-9163-0c7c88397a0b | |
| relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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