Exclusion of Capital Gains for Owner-Occupied Housing.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Information services.

Investments.

Tax incentives.

Physical Description:

1 online resource (24 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2005.

System Details:

text file

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.

Notes:

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.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Exclusion of Capital Gains for Owner-Occupied Housing

Access Restriction:

Restricted for use by site license.