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Homeowners are winners under the Taxpayer Relief Act of 1997. Under the new law, up to $250,000 ($500,000 for a married couple filing a joint return) of gain realized on the sale or exchange of a principal residence is not taxable not just deferred. In addition, the new law reduced the capital gains tax rate. Any gain from your home sale in excess of $250,000/$500,000 is taxed at the new lower rate.
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