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On page 4 of the link (Pub 523, for the year 2021) the last bullet point in the first section (Eligibility Step 5—Exceptions to the Eligibility Test) starts with You used the entire property as a vacation home or
rental after 2008 ... but it doesn't talk more about this in the rest of the bullet point or in the link at the end of the bullet point.

 

What does this bullet point intends to convey? The property is DISQUALIFIED because it was a second / vacation home?

 

 

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