The sites using the 506(b) exemption and the Lamp NAL or some derivative are probably going to be forced into the stricter regimes as time wears on.  

Luckily we're house hacking and the homestead exemption will take care of some of this until we move into the next property, but I wish we would've made our offer taking this scenario into consideration.  

Sec 121 of the code is the primary residence exclusion that says that if you have lived in the house for 2 out of the previous 5 years (24 months out of 60) prior to sale you can exempt the first 250K of gain (500K if married) gain tax free.  

@Ellie T. you can use your HELOC on your primary and still qualify for the "Delayed Financing" exemption.

Don't confuse Capital Gains tax with the personal exemption.  

Apart from a national disaster requiring congressional intervention there are no exemptions and no exceptions to the 45/180 day periods.And furthermore your Qi is not even trying to be a smart fraud because the 45 day identification is irrelevant at this point.  

I believe this is how he claims to defer or exempt himself from paying capital gains at the time of sale.

The ROBS structure is not exempt from UBTI.  

Ken will probably know what states have been blessed with what exemptions. 

Or perhaps I could indeed move to NJ or Long Island and asking for a residential exemption from the workplace.