Not only trying but succeeding.
I explained that section 72(t)(8)(D)(ii) of the tax code regarding the first-time homebuyer's exception refers to section 121 of the tax code for the definition of a "principal residence." Section 121 provides the exclusion for the gain on the sale of a principal residence, making IRS Pub 523 a proper reference that shows that a mobile home can qualify as a primary residence with respect to the first-time homebuyer's exception to the early distribution penalty.
