This regulation only ask about another 6 months  Holding period is 18 months, as I recall. one year is to avoid dealer tax regulation, add another 6 months, yeah so total 18 months anyway , this doesn't change much expect folks would do less agressive buying.also for me in this market it doesn't make sense to immediately sell but better wait for 14 months at least.

But I always think "drug dealer who's trying to hide something" when I get this offer. 

@Patrick Irish based on what you say, the Sec 121 Exclusion and the 1031 Exchange both seem like they'd be good options for you to defer capital gains on sale of the townhouse.Sec 121 Exclusion has 3 requirements: First, Determine whether any of the automatic disqualifications apply (acquired property through 1031 exchange in last 5 years, or subject to Expat taxes)Next, meet the ownership requirement -> you owned the home for at least 24 months (2 years) out of the last 5 years leading up to the date of sale (date of the closing)Finally, meet the residence requirement -> owned the home and used it as your residence for at least 24 months (or 730 days) of the previous 5 yearsThere is no “Wiggle Room” but there is a Sec 121 “partial exclusion” for people like you that missed the residence requirement by a few months.

Your gain / income on the sale would beSales price less cost to purchase the lane, less the cost to build the property, less improvements less costs to sell plus the depreciation taken on the property.Whether the gain is ordinary or capital will depend on whether you are classified as a dealer.

Sites like Dalmorefg.com lists some on their site as they act as the compliance broker dealer for many offerings

They are "Hopeium" dealers. 

@Patrick Irish, If paying money buys you peace of mind then go for it. 

Dealers/movers definitely know what they can get, and private sellers follow suit so you'd have to be motivated/connected AND be able to move fast to find a fair deal on a decent 'newer' used manufactured in the first place.I'd probably go new 75% of the time vs what I've been able to find price wise, used, personally..

Trane didn't response us for this request by far.We doubt the dealer's words for the motor issue.No cost be replaced the motor but in 1 more year, we need to pay labor cost.

I've already reached out to two dealers — one doesn't operate in Massachusetts, and the other provided a quote of $4500 for the smallest appliance.