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 Posted in Web

Publication 523 (2018), Selling Your Home | Internal …

 July 17, 1984

Transfer of your home to a spouse or an ex-spouse. Generally, if you transferred your home (or share of a jointly owned home) to a spouse or ex-spouse as part of a divorce settlement, you are considered to have no gain or loss.

: https://www.irs.gov/publications/p523

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