@Carl wrote:
With it comes to non-consecutive days of having lived in the property as their primary residence, that's where the IRS looks at months......
Is there any authority for that proposition?
All I have currently is the following from Treas. Reg. §1.121-1(c)(1):
Ownership and use requirements -
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). The requirements of ownership and use may be satisfied during nonconcurrent periods if both the ownership and use tests are met during the 5-year period ending on the date of the sale or exchange.
