RIA observation: After buying an existing residence, a taxpayer may take an extended period of time to remodel, improve and/or enlarge it before he actually moves into the home and begins to use it as a principal residence. During that remodeling period, the taxpayer would not be considered to be using the residence as his principal residence. Thus, that remodeling period could be construed to be a period of nonqualified use under Code Sec. 121(b)(4)(C)(i).
如果推倒重蓋，可能可以算qualified use，這個真的得問CPA或者專家。
