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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
... indexing over-55 exemption tax policy I.R.C. §121 We would like to thank the editor and two anonymous reviewers for their comments and suggestions. We also thank Jan Kovarik and Tonya Flesher for their insightful editing of the manuscript. Linda Campbell and Kasey Martin, Texas State...
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