Tax Benefits for Military Personnel— footnotes

¹ P.L. 108-121.

² P.L. 108-311.

³ See IR News Release 2003-132 (11/24/03), Example 3.

⁴ TD 9152 (8/13/04). For a general discussion of the Sec. 121 final regulations, see Dilley, “Tax Planning for the Sale of a Principal Residence,” Part I, 35 The Tax Adviser 30 (January 2004) and Part II, 35 The Tax Adviser 90 (February 2004).

⁵ Rev. Proc. 2004-26, IRB 2004-19, 890.

⁶ HR 1779.