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.r: - . <br /> �- .x' ---R- - - _ <br /> , .,� . . --- <br /> � ,�, .�_.� -_ -. ._ -= <br /> � ''�"� .. - <br /> '':E ... .... - - — - <br />�",� ��, - '- -�� .. ... - _ <br />._�-- — � . ' ��w �� - <br /> �� <br /> _ -- _ (i) Who cannot reaeonabiy ba oxpQCtod to ncaupy <br />: the property as a prinaipal reaidonce wi�hin a • <br /> - reasonable time eftor the ssle or transfar, all aR <br />,;; ��-----.-r----� provided in 8ection 143(c) and (i)(2) of tho <br />:==— Interaal l�venue Code; or <br /> �� (ii) Who has had a present owtzQrship interost �a <br /> ________ _� a priacipai resi�once durinq atiy psrt of the <br /> - - thrae-year periad ending om the datQ oF the sala or <br /> tsansfor, al� as pcovided ia 8ectioa 1�3(d) azid <br /> �___-___° (i)(x) of the Interaal Reveaue Code (exaept thd� <br /> _-___ ;�,:,, "100 peraent" shall be substituted for "9s percant <br /> _ _�� or more" where the latter app�ars in Section • <br /> - <br />