Thank you for the detailed answer. Appreciate it. That confirms what I thought. I was going to make sure I meet the 2b) rule you mentioned anyway but I was just wondering if the IRS sees things differently when the amounts get bigger. I was not sure if it was OK to not pay taxes now if a sale triggers for example $500k or more of gains, which would result in taxes of $100k or more just for this sale. It's just the scale of the amounts that made me double think.
