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I'm in the process of selling my home and moving to a smaller place now that the kids have moved out. I know that the IRS rules regarding re-investing the profits from a home sale have changed, but I don't know exactly how. What are the new rules?

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I'm in the process of selling my home and moving to a smaller place now that the kids have moved out. I know that the IRS rules regarding re-investing the profits from a home sale have changed, but I don't know exactly how. What are the new rules?

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