- explicitly mentions the end of the year next to the word "attained": ...who is a child of the taxpayer (within the meaning of section 152(f)(1)) who has not attained the age of 19 at the close of the taxable year...Sounds like a reliable pattern, right?

So if I understand this correctly, by qualifying to extend the 5 year rule to 10 yrs, $250k if single or $500k if married of proceeds from this sale would be exempt from capital gains? 

Context matters: for some apartment buildings that compete head to head with a very similar property just down the street, this may be a good strategy.We rent premium single family homes and I have never offered an incentive.

I was leveraged to the point of being uncomfortable when I was single and in my 20s so I get the idea but don’t recommend pulling money out of a retirement fund.

I like to look for locations that are good, and that I’d feel safe and comfortable living in if I was a single woman with a couple of kids.

This shall apply to single glazing and each pane in multiple glazing.Exception: Glazing that is more than 60 inches (1524 mm), measured horizontally and in a straight line, from the water’s edge of a bathtub, hot tub, spa, whirlpool or swimming pool or from the edge of a shower, sauna or steam room.

* Is this a single-family property or a duplex?

I want to start house hacking maybe with a single family home or duplex.

The single flush is good also.

Quote from @Zach Howard: Quote from @Jonathan Greene: If you are looking at properties in the US only on Zillow, and not seeing them in person (I know you are in Hong Kong), this is just an effort in futility because you can't underwrite single-family or small multifamily deals only online.