26 USC 121
§ 121 - Exclusion of gain from sale of principal residence
- § 121 - Exclusion of gain from sale of principal residence
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Codification
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective and Termination Dates of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2003 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date
- Sense of Congress Concerning Tax Treatment of Principal Residence of Members of Armed Forces While Away From Home on Active Duty
- Transitional Rule in Case of Sale or Exchange of Residence Before July 26, 1981
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