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Journal Articles

A Call to Revamp I.R.C. §121: The Rules, the Reality, and a Path to Tax Parity for Long-Term Homeowners

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Linda Campbell, Kasey Martin, Marshall K. Pitman
Journal: The ATA Journal of Legal Tax Research
The ATA Journal of Legal Tax Research (2024) 22 (1): 1–13.
https://doi.org/10.2308/JLTR-2022-008
Published: 01 May 2024
...Linda Campbell; Kasey Martin; Marshall K. Pitman ABSTRACT The Taxpayer Relief Act of 1997 revolutionized how taxpayers reported and, when applicable, paid capital gains tax on the sale of their principal residences. We argue that I.R.C. §121 fails to provide tax parity for many U.S. taxpayers...
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