Taxation - Sale of Residential Real Estate
IRC Section 121: Exclude $500,000
Regulations: IRC 121

IRS website: Publication 523 (2019): Selling your home
Publication 523  with worksheets

Sale of vacant land next to home- Curcuru CPA article

Effect of repossession: Agricultural law Journal: DeBough
Effect of repossession: Forbes (Tony Nitti): DeBough)

IRC Section 1237: real estate subdivided for sale and sale
Regulations: IRC Section 1237

Explanation of 1237_Lang Allan & Co.