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121

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* Many home sellers have seen rapid appreciation of their home's value in recent years, leaving them vulnerable to capital gains beyond the principal-residence exclusion under IRC section 121 of $250,000 for an individual or $500,000 for joint fliers.
Home free: through-the-roof home prices threaten even moderate-income ... by Havens, Jason E. / Journal of Accountancy
The fan coil version of the Xenta 121 controller by TAC can help.
Running hot and cold by McClure, Ann / University Business
121 nor 1031 address the application of both provisions to a single exchange of property.
Like-kind home exchanges: IRS allows both exclusion and deferral of ... by Josephs, Stuart R. / California CPA
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