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).
Harl, Neil E.
"More Detail on the Principal Residence Exclusion,"
Agricultural Law Digest: Vol. 14
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol14/iss2/1