I sold a 2nd home. Can I deduct cost of home updates to meet code and get a Certificate of Occupancy that was required in order to sell it?

[ThomasM125]

Minor expenses for repairs are not deductible, but if you did major renovations, things that will significantly increase the fair market value of the house or prolong it's useful life then you can add them to the cost basis of the house, which will reduce the gain on sale. The fees you paid for the Certificate of Occupancy can be deducted as a selling expense.