@Opus 17 wrote:
Both 2 year requirements mean more than 730 days. Exactly 2 years (exactly 730 days) does not qualify because exactly 2 years is not more than 2 years.
Did you miss the treasury regulation (below) I cited in an earlier post?
Treas. Reg. 1-121(c)(1):
(c) Ownership and use requirements -
(1) In general. The requirements of ownership and use for periods aggregating 2 years or more may be satisfied by establishing ownership and use for 24 full months or for 730 days (365 × 2).
