BobKamman
Level 15
Sunday
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You can't claim the exclusion for a 2023 sale and then claim it again for a 2024 sale.
Code Section 121(b)(3) Application to only 1 sale or exchange every 2 years
Subsection (a) shall not apply to any sale or exchange by the taxpayer if, during the 2-year period ending on the date of such sale or exchange, there was any other sale or exchange by the taxpayer to which subsection (a) applied.