Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-iii/sec.-121/
Timestamp: 2020-02-19 04:35:00
Document Index: 357496707

Matched Legal Cases: ['§ 121', '§206', '§1404', '§1906', '§404', '§123', '§6011', '§312', '§6005', '§542', '§101', '§840', '§402', '§417', '§7', '§11', '§110', '§3092', '§301', '§212', '§ 121', '§121', '§301', '§206', '§1404', '§1906', '§404', '§123', '§6011', '§312', '§6005', '§542', '§101', '§840', '§402', '§417', '§7', '§11', '§110', '§3092', '§301', '§212']

26 U.S.C. § 121 (2015) - Exclusion of gain from sale of principal residence :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140) Sec. 121 - Exclusion of gain from sale of principal residence
Source Credit Added Pub. L. 88-272, title II, §206(a), Feb. 26, 1964, 78 Stat. 38; amended Pub. L. 94-455, title XIV, §1404(a), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1733, 1834; Pub. L. 95-600, title IV, §404(a)-(c)(2), Nov. 6, 1978, 92 Stat. 2869, 2870; Pub. L. 97-34, title I, §123(a), Aug. 13, 1981, 95 Stat. 197; Pub. L. 100-647, title VI, §6011(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 105-34, title III, §312(a), Aug. 5, 1997, 111 Stat. 836; Pub. L. 105-206, title VI, §6005(e)(1), (2), July 22, 1998, 112 Stat. 805; Pub. L. 107-16, title V, §542(c), June 7, 2001, 115 Stat. 84; Pub. L. 108-121, title I, §101(a), Nov. 11, 2003, 117 Stat. 1336; Pub. L. 108-357, title VIII, §840(a), Oct. 22, 2004, 118 Stat. 1597; Pub. L. 109-135, title IV, §§402(a)(3), 403(ee), Dec. 21, 2005, 119 Stat. 2610, 2631; Pub. L. 109-432, div. A, title IV, §417(a)-(d), Dec. 20, 2006, 120 Stat. 2965, 2966; Pub. L. 110-142, §7(a), Dec. 20, 2007, 121 Stat. 1806; Pub. L. 110-172, §11(a)(11)(A), Dec. 29, 2007, 121 Stat. 2485; Pub. L. 110-245, title I, §§110(a), 113(a), (b), June 17, 2008, 122 Stat. 1633, 1635; Pub. L. 110-289, div. C, title III, §3092(a), July 30, 2008, 122 Stat. 2911; Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300; Pub. L. 113-295, div. A, title II, §§212(c), 213(c)(1), 221(a)(20), Dec. 19, 2014, 128 Stat. 4033, 4040.
Statutes at Large References 78 Stat. 38, 40
90 Stat. 1733
92 Stat. 2869, 2870
95 Stat. 197
111 Stat. 836, 839, 841
112 Stat. 805, 806, 2138
115 Stat. 84, 86
117 Stat. 1336
118 Stat. 1597
119 Stat. 2610, 2631
120 Stat. 2965, 2966
121 Stat. 1806, 2485
122 Stat. 1633, 2911, 1634, 1635, 2912
124 Stat. 3300, 3301, 3304
128 Stat. 4033, 4034, 4049
Public and Private Laws Public Law 88-272, Public Law 94-455, Public Law 95-600, Public Law 97-34, Public Law 99-514, Public Law 100-647, Public Law 105-34, Public Law 105-206, Public Law 105-261, Public Law 107-16, Public Law 108-121, Public Law 108-357, Public Law 109-58, Public Law 109-135, Public Law 109-432, Public Law 110-142, Public Law 110-172, Public Law 110-245, Public Law 110-289, Public Law 111-312, Public Law 112-240, Public Law 113-295
26 U.S.C. § 121 (2015)
§121. Exclusion of gain from sale of principal residence(a) Exclusion
(5) Exclusion of gain allocated to nonqualified use(A) In general
(c) Exclusion for taxpayers failing to meet certain requirements(1) In general
(d) Special rules(1) Joint returns
(5) Involuntary conversions(A) In general
(9) Uniformed services, Foreign Service, and intelligence community(A) In general
(D) Special rules relating to election(i) Election limited to 1 property at a time
[(11) Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300](12) Peace Corps(A) In general
(Added Pub. L. 88–272, title II, §206(a), Feb. 26, 1964, 78 Stat. 38; amended Pub. L. 94–455, title XIV, §1404(a), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1733, 1834; Pub. L. 95–600, title IV, §404(a)–(c)(2), Nov. 6, 1978, 92 Stat. 2869, 2870; Pub. L. 97–34, title I, §123(a), Aug. 13, 1981, 95 Stat. 197; Pub. L. 100–647, title VI, §6011(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 105–34, title III, §312(a), Aug. 5, 1997, 111 Stat. 836; Pub. L. 105–206, title VI, §6005(e)(1), (2), July 22, 1998, 112 Stat. 805; Pub. L. 107–16, title V, §542(c), June 7, 2001, 115 Stat. 84; Pub. L. 108–121, title I, §101(a), Nov. 11, 2003, 117 Stat. 1336; Pub. L. 108–357, title VIII, §840(a), Oct. 22, 2004, 118 Stat. 1597; Pub. L. 109–135, title IV, §§402(a)(3), 403(ee), Dec. 21, 2005, 119 Stat. 2610, 2631; Pub. L. 109–432, div. A, title IV, §417(a)–(d), Dec. 20, 2006, 120 Stat. 2965, 2966; Pub. L. 110–142, §7(a), Dec. 20, 2007, 121 Stat. 1806; Pub. L. 110–172, §11(a)(11)(A), Dec. 29, 2007, 121 Stat. 2485; Pub. L. 110–245, title I, §§110(a), 113(a), (b), June 17, 2008, 122 Stat. 1633, 1635; Pub. L. 110–289, div. C, title III, §3092(a), July 30, 2008, 122 Stat. 2911; Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300; Pub. L. 113–295, div. A, title II, §§212(c), 213(c)(1), 221(a)(20), Dec. 19, 2014, 128 Stat. 4033, 4040.)