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' , purchaser or other transferee: � � <br /> ' ���:. {� Who can�at reasona6ty 6e expected to occupy ths proparty as a . .��. <br /> :�.�. ..: � ��',��..;;. principat r�stdenc� w�thtn a reaso�abte time after the sate or trans[er,�11 as f:�'.V� <br /> ' ; ,;t��=�.-.-� provided in Sectian 1�tc)and�j(2j af tha intem�l Revenu�Code;or ;`�°� <br /> _.:.�-� ;i:` <br /> � ` � {ii} Wha has had a present ownership interest in a principal residence :�:-. <br /> � during any part af the three-year pertod endin on the date o1 ths sale or �w< <br /> .,;;;1>:� .:,_`: tc�nsfer� ali as provideai In Section 143(� and �ij(2) otthe lrrtemal Revenue � : <br /> :; � . � �(exce�t th�4°iQd��ercerit°shalt be su�d for°95 perceM or more" t�� = <br /> �� '',_. �;Pr�4hc�iafiters��{��in�ian 143(d�(�));ar . ,�;�� <br /> ::����� � ��= <br /> �.' t�� !4Y 8tt �qttJ��t �t�tCtl!CPt is �t'�3d3t�fiEt�¢ �Pte trt�€f�'tut'Yt�[Cep� ; <br /> . _ , �i�shed by th�►t��f'�Iroic,�rrt6r�t�'t�aetcx�G���ii�t�mG��a4ktac�"�i�u <br /> ;� 7 . �n�f3Cti0n witFt ie� I�t3gram, pu�5ttst� � es�C�r� i��^aree f� d�eCCtt►i� �y,, <br /> U F},N <br /> '� ;`�r�"� `�1'.t$�FidfTl@fft�S flfl3lt�;C'�,iT� , . rc:�u� <br /> lt`t�A1�:r.; . 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