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Previous	op 231/2003/31/1-2 The whole truth about using partial real estate interest in section 1031exchanges	op 231/2004/3-1 Two new rulings add to the rules on environmental cleanup costs	OP 231/2004/31/2 Protecting exempt status in low - income	op 231/2004/31/3-2 Treasury issues taxpayer - friendly regulations on exclusion of gain on the sale of a personal residence	op 231/2004/31/4-1 Clase study illustrates tax options for homeowners associations	op 231/2004/31/4-2 " Splitting the roll "	OP 231/2005/32/3-1 The tax aspects of payments made by guarantors and joint obligors	Next

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Biblioteca del Instituto de Estudios Fiscales

Treasury issues taxpayer - friendly regulations on exclusion of gain on the sale of a personal residence Kaye F. McClung and Leonard G. Weld