{"abstract":"This document contains proposed regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These proposed regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998. These proposed regulations generally affect taxpayers who sell or exchange their principal residences.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/10/10/00-25482.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"65 FR 60136","comment_url":null,"comments_close_on":"2001-01-08","correction_of":null,"corrections":[],"dates":"Written or electronically generated comments must be received by January 8, 2001. Requests to speak (with outlines of oral comments) to be discussed at the public hearing scheduled for January 23, 2001 at 10 a.m., must be submitted by January 3, 2001.","disposition_notes":null,"docket_ids":["REG-105235-99"],"dockets":[],"document_number":"00-25482","effective_on":null,"end_page":60141,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/10/10/00-25482.xml","html_url":"https://www.federalregister.gov/documents/2000/10/10/00-25482/exclusion-of-gain-from-sale-or-exchange-of-a-principal-residence","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-25482?publication_date=2000-10-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-10-10/00-25482/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":1531,"last_updated":"2026-04-07 00:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-10-10/pdf/00-25482.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-10-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/10/10/00-25482.txt","regulation_id_number_info":{"1545-AX28":{"issue":"200210","html_url":"https://www.federalregister.gov/regulations/1545-AX28/exclusion-of-gain-on-the-sale-or-exchange-of-principal-residence","title":"Exclusion of Gain on the Sale or Exchange of Principal Residence","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200210&RIN=1545-AX28&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX28"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-13T00:23:31Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":60136,"subtype":null,"title":"Exclusion of Gain From Sale or Exchange of a Principal Residence","toc_doc":"Principal residence sale or exchange; exclusion of gain","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":65}