Internal Revenue Code

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Section 312(a) of The Taxpayer Relief Act of 1997 amends section 121 (relating to one-time exclusion of gain from sale of principal residence by individual who has attained age 55). Prior to this modification, Code section 121 read:



Members of the American Bar Association's Estate and Gift Tax Committee of the Income and Transfer Tax Planning Group of the Trust and Estate Division of the Section of Real Property, Trust and Estate Law  have submitted comments, recommendations and...

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7520 Rates:  July 3.4%  June 3.4%  May 3.2%

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