I recently sold my primary residence for a gain, which I put down toward the purchase of my new primary residence. I know that they did away with the 1030 rollover program and I know that I don't qualify for the full real estate gain exemption ($250K for singles) as I only lived in the house for one year, but I thought that there would be a pro-rated version of the exemption law for those who owned less than two years. Does anyone know details on this? Thanks in advance,TY
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