Specific Comments on the Proposed Section 121 Regulations
(Reg-105235-99; October 10, 2000)
May 1, 2001 I. Definition of a Principal Residence Comments - Medical Care Should Constitute a Temporary Absence
In addition to vacation or other seasonal absence, another common reason for a temporary absence from a home is for medical care. Recommendation: The last sentence of Prop. Reg. §1.121-1(c) should be modified to read: “However, short temporary absences, such as for vacation, seasonal absence, or medical care (although accompanied with rental of the residence), are counted as periods of use.”
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