Home sale tax exclusion

[Jon Klaus]

When selling a primary residence that conforms to the rules of the home sale tax exclusion, does simple subdivision work?

The home is on a small acreage, say 3 acres. Owner completes a simple sub-division into three plats, one with the home. Owner sells all three in the same year to different buyers. Are all three sales excluded from tax under the home sale tax exclusion? All three were part of the homestead.

Can you point to any documentation on this matter?