# Exclusion of Gain From Sale or Exchange of a Principal Residence
> **IRS** · Final regulations. · Published 2002-12-24 · Effective 2002-12-24 · 67 FR 78358
## Document
- **Document number:** 02-32281
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 78358
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-12-24
- **Effective date:** 2002-12-24
- **Treasury docket:** TD 9030
## Abstract

This document contains final regulations relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. These regulations reflect changes to the law made by the Taxpayer Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/12/24/02-32281/exclusion-of-gain-from-sale-or-exchange-of-a-principal-residence)
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