CCH Federal Taxation Basic Principles
21 of 66
Observation: Colleen actually occupied the house for only one year, 20x1. However, she is deemed to have occupied it for two years, including 20x2, the year her ex-spouse occupied it.
Colleen and Stan
Recap of Colleen and Stan Analysis:
Sale of Home by Divorced or Separated Taxpayers— Occupancy Requirement
Chapter 11, Exhibit 5c