Source: https://www.gpo.gov/fdsys/search/pagedetails.action?browsePath=Title+26%2FSubtitle+A%2FChapter+1%2FSubchapter+B%2FPart+III%2FSec.+121&granuleId=USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec121&packageId=USCODE-2011-title26&collapse=true&fromBrowse=true
Timestamp: 2016-02-10 01:21:54
Document Index: 602559820

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

26 U.S.C. 121 - Exclusion of gain from sale of principal residence
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Contained WithinTitle 26 - INTERNAL REVENUE CODESubtitle A - Income TaxesCHAPTER 1 - NORMAL TAXES AND SURTAXESSubchapter B - Computation of Taxable IncomePART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOMESec. 121 - Exclusion of gain from sale of principal residence
Containssection 121
Source CreditAdded 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.
Statutes at Large References78 Stat. 3890 Stat. 173392 Stat. 286995 Stat. 197100 Stat. 2095102 Stat. 3691111 Stat. 836, 839112 Stat. 805, 806, 2138115 Stat. 84, 86117 Stat. 1336118 Stat. 1597119 Stat. 2610, 2631120 Stat. 2965, 2966121 Stat. 1806, 2485122 Stat. 1633, 2911, 1634, 1635, 2912124 Stat. 3300, 3301, 3304
Public Law ReferencesPublic 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