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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. The fan coil
version of the Xenta 121 controller by TAC can help. 121 nor 1031 address the application of both
provisions to a single exchange of property. |
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