IRC 121: Exclusion Of Gain From Sale Of Principal Residence 
1. What is the §121 exclusion? 
2. Requirements to claim §121. 
3. Married couples. 
4. Unmarried joint owners. 
5. “Nonqualified use” of the home during the 5-year lookback. 
6. 1031 Exchange and like-kind exchange and the §121 exclusion. 
7. Principal residence held in a trust. 
8. Principal residence owned by an LLC.