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Catchword for “old and cold rule”
Catchword: old and cold rule
Filed under: , ,
Part of speech: n.
Quotation: If you plan to use the vacation home as the relinquished property, do not use it personally for at least two years, and two tax returns. The IRS has adopted what is known as the “old and cold” rule. If you engage in a transaction for the purpose of avoiding the payment of tax, and the transaction occurred more than two years ago, the IRS will generally not pursue the matter.
Article or document title:
“Housing Counsel: IRS Monitoring Starker Exchange” (URL)
Author:
Benny L. Kass
Article, document, publication, web site:
Realty Times
Date of publication:
May 1, 2006
This catchword has yet to be researched.
Posted 14 Oct 07 | Permalink | Tell a Friend

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