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).



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.