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  2. Primary residence - Wikipedia

    en.wikipedia.org/wiki/Primary_residence

    The requirements to validate your principal residence vary and depend on the agency requesting verification. On the federal level, the taxpayer's principal residence may in general include a houseboat, a house trailer, or the house or apartment that the taxpayer is entitled to occupy as a tenant-stockholder in a cooperative housing corporation, in addition to the traditional house ...

  3. Tax residence - Wikipedia

    en.wikipedia.org/wiki/Tax_residence

    The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals, physical presence in a jurisdiction is the main test.

  4. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Step 3. Enter into a 1031 exchange agreement with the Qualified Intermediary, in which the Qualified Intermediary is named as principal in the sale of the relinquished property and the subsequent purchase of the replacement property. The 1031 Exchange Agreement must meet with federal tax law requirements, especially pertaining to the proceeds.

  5. Downsizing for Retirement: Will My $620k Profit on My House ...

    www.aol.com/im-selling-house-downsize-retirement...

    The IRS allows you to exempt either $250,000 or $500,000 in capital gains that are realized when selling your primary residence. If the net profits exceed the exemption, you’ll pay capital gains ...

  6. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    On August 16, 1954, in connection with a general overhaul of the Internal Revenue Service, the IRC was greatly reorganized by the 83rd United States Congress and expanded (by Chapter 736, Pub. L. 83–591). Ward M. Hussey was the principal drafter of the Internal Revenue Code of 1954.

  7. 11 Tax Deductions You Can Take If You Have Rental Income - AOL

    www.aol.com/11-tax-deductions-rental-income...

    Here’s a list of common tax deductions if you have rental income: Mortgage interest. Property tax. Operating expenses. Depreciation. Repairs, including materials and supplies. Interest. Taxes ...

  8. Home mortgage interest deduction - Wikipedia

    en.wikipedia.org/wiki/Home_mortgage_interest...

    A home mortgage interest deduction allows taxpayers who own their homes to reduce their taxable income [1] by the amount of interest paid on the loan which is secured by their principal residence (or, sometimes, a second home). The mortgage deduction makes home purchases more attractive, but contributes to higher house prices. [2] [3]

  9. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    The Internal Revenue Service administers all U.S. federal tax laws on domestic activities, except those taxes administered by TTB. IRS functions include: Processing federal tax returns (except TTB returns), including those for Social Security and other federal payroll taxes; Providing assistance to taxpayers in completing tax returns