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What is US Internal Revenue Service: p523 - 1997 about?

If you sell your Main Home after may 6, 1997, you may be able to exclude any gain from income up to a limit of $250,000 ($500,000 on a joint return in most cases) maximum tax rate on a net capital gain has been reduced for most sales and exchanges after may 6, 1997. The replacement period for on any gain from the sale of your home 1997, is suspended if you served in a combat zone.

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