¹See www.ssa.gov/OACT/COLA/rtea.html.

²Id.

³See www.ssa.gov/OACT/ProgData/ar_drc.html.

⁴See Rev. Rul. 74-175, 1974-1 CB 52.

⁵The exclusion is up to the first $250,000 for taxpayers filing single. For a discussion, see Dilley, Tax Planning for the Sale of a Principal Residence (Parts I and II), 35 The Tax Adviser 30 (January 2004) and 35 The Tax Adviser 90 (February 2004).