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CCH Federal Taxation Basic Principles Chapter 11 Property Transactions: Nonrecognition of Gains and ... - page 21 / 66

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CCH Federal Taxation Basic Principles

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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

Stan

Colleen

20x2:

Colleen

Colleen and Stan

Colleen

20x1:

Deemed Usage:

Actual Usage:

Actual Ownership

Recap of Colleen and Stan Analysis:

Sale of Home by Divorced or Separated Taxpayers— Occupancy Requirement

Chapter 11, Exhibit 5c

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