Investors & landlords

@Carl - can you please evidence that in an IRS publication?  That is not how publication 523 reads (or I missed it).

 

Certainly the moving expense is not deductible per TCJA changes (unless military), but I don't see where the partial exclusion is also affected. 

 

and do note, from the verbiage and tools in publication 523, it's the $250,000 that is adjusted; the capital gain is not adjusted (unless it exceeds the adjusted exclusion)