Personal Residence. (i) In general. (A) The principal residence of the term holder (within the meaning of section 1034); (B) One other residence of the term holder (within the meaning of section 280A(d)(1) but without regard to section 280A(d)(2)); or (C) An undivided fractional interest in either.
Appears in 2 contracts
Samples: Property Division Agreement, Property Transfer Agreement
Personal Residence. (i) In general.. For purposes of this paragraph (b), a personal residence of a term holder is either—
(A) The principal residence of the term holder (within the meaning of section 1034);
(B) One other residence of the term holder (within the meaning of section 280A(d)(1) but without regard to section 280A(d)(2)); or
(C) An undivided fractional interest in either.
Appears in 1 contract
Samples: Internal Revenue Service Regulations
Personal Residence. (i) In general.. For purposes of this paragraph (c), a personal residence of a term holder is either—
(A) The principal residence of the term holder (within the meaning of section 1034);
(B) One other residence of the term holder (within the meaning of section 280A(d)(1) but without regard to section 280A(d)(2)); or
(C) An undivided fractional interest in either.
Appears in 1 contract
Samples: Internal Revenue Service Regulations
