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Publication 523 (2006), Selling Your Home

http://www.irs.gov/publications/p523/ar02.html#d0e3528 To exclude gain under the rules in this publication, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. You buy a piece of land and move your main home to it. Then, you sell the land on which your main home was located.
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http://www.innocenceproject.org/index.php False Confession Experts Now Allowed to Testify in New York State New York’s highest court ruled on Thursday to permit testimony from false confession experts at trial when the evidence is relevant to the case. Nationwide, 28% of the DNA exonerations involved a false confession or admission. In New York State, the percent is even higher at 44%.

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