{"id":"https://openalex.org/W337300831","doi":null,"title":"Reduced Exclusion Possible in Home Sale: Safe Harbors for Taxpayers Not Meeting the Use/occupancy Rules","display_name":"Reduced Exclusion Possible in Home Sale: Safe Harbors for Taxpayers Not Meeting the Use/occupancy Rules","publication_year":2005,"publication_date":"2005-09-01","ids":{"openalex":"https://openalex.org/W337300831","mag":"337300831"},"language":"en","primary_location":{"id":"mag:337300831","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-136341792/reduced-exclusion-possible-in-home-sale-safe-harbors","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014683201","display_name":"Lesli S. Laffie","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Lesli S. Laffie","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5014683201"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"200","issue":"3","first_page":"118","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7914999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.7914999723434448,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.07479999959468842,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0414000004529953,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-gains-tax","display_name":"capital gains tax","score":0.5809999704360962},{"id":"https://openalex.org/keywords/safe-harbor","display_name":"safe harbor","score":0.7200000286102295},{"id":"https://openalex.org/keywords/primary-residence","display_name":"primary residence","score":0.4269999861717224}],"concepts":[{"id":"https://openalex.org/C160331591","wikidata":"https://www.wikidata.org/wiki/Q7075743","display_name":"Occupancy","level":2,"score":0.6198511123657227},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5820584297180176},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3717823624610901},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.19316402077674866},{"id":"https://openalex.org/C170154142","wikidata":"https://www.wikidata.org/wiki/Q150737","display_name":"Architectural engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:337300831","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-136341792/reduced-exclusion-possible-in-home-sale-safe-harbors","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W299124626","https://openalex.org/W3136381615","https://openalex.org/W107280859","https://openalex.org/W2404641088","https://openalex.org/W2269548842","https://openalex.org/W2796364253","https://openalex.org/W7062495536","https://openalex.org/W3136726156","https://openalex.org/W2304959911","https://openalex.org/W2419761277"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
