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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2005

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2005-GVF-0749

Access Restriction:

Restricted for use by site license