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.
Harl, Neil E.
"Excluding Gain on Sale of Residence,"
Agricultural Law Digest: Vol. 14
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol14/iss14/1