Exclusion of Capital Gains for Owner-Occupied Housing.
Examines capital gains exclusion for owner-occupied housing. Reviews current tax treatment and development of current rules regarding owner-occupied residence sales, justifications for capital gains exclusion, including labor mobility, equity issues, record keeping, and contribution of exclusion to...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2006.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Examines capital gains exclusion for owner-occupied housing. Reviews current tax treatment and development of current rules regarding owner-occupied residence sales, justifications for capital gains exclusion, including labor mobility, equity issues, record keeping, and contribution of exclusion to tax sheltering and avoidance, and options for change, including eliminating the cap on exclusions, indexing the cap, single and joint exclusion levels, changing the structure of the exclusion, and tax sheltering of investment gains. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |