{"abstract":"This document contains final regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These 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.","action":"Final regulations.","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/2002/12/24/02-32281.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"67 FR 78358","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective December 24, 2002.","disposition_notes":null,"docket_ids":["TD 9030"],"dockets":[],"document_number":"02-32281","effective_on":"2002-12-24","end_page":78367,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/12/24/02-32281.xml","html_url":"https://www.federalregister.gov/documents/2002/12/24/02-32281/exclusion-of-gain-from-sale-or-exchange-of-a-principal-residence","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-32281?publication_date=2002-12-24","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-12-24/02-32281/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":765,"last_updated":"2026-08-24 16:15:16 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-12-24/pdf/02-32281.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-12-24","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/12/24/02-32281.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":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":78358,"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":"Rule","volume":67}