@Anonymous_ wrote:
@Opus 17 wrote:
The 2-year lookback is not a barrier to the partial exclusion, it is part of the calculation for how much partial exclusion you get.
I am aware of that fact. My only point was that it does not apply to second sale by this user, @Maj92az.
Where does it say that? Where does it say that the partial exclusion rule can't be used more than once? If you can buy a house and be forced to move due to unforeseen circumstances, why can't a different set of unforeseen circumstances happen to you before the next 2 years are up.
Nothing in the regs says the partial exclusion can only be used once.
https://www.law.cornell.edu/cfr/text/26/1.121-3
