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<br /> -- --- :- - (i) Who ca�not �easaaabip he ,expected to ncctiFp ---
<br /> � .- _" the property as a principal res�dence wit.ttin a
<br /> � reasonable time after the sale vr transfer, all aa
<br /> � provided in Sectian 143(c) aad (i}t2) of the
<br /> �-� -- - - Internal Revenue Coae; ar - - -
<br /> (ii) Wh� b�s had a preseut c�aership iaterest in
<br /> - a.prfncipal res£det�ce �urfEnq aa� part c€ the
<br />= - three—p�ax pericd eadfng on the date_.ia£ the sa�e cr
<br /> � trarisfer. all as prorsfEded ia Sect�an�II.43td? a�18
<br /> �. . t iA}t2) of the �IaLt�ets�i`at�; , t�C�wd�.e r�•�teaceQpct,that �-
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<br /> -- ``��_, ��or more" vhere the:_����.:•:�ars iu ,Sectioa .._ --
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<br /> _ . . . � � =t � t . � i;•�..: :
<br /> _ � � ; t�<< .Sr •.: .
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<br /> - . - ��.27.} At � BCQtI1S1'���t� V�i�C�1-�8 �P.at@X-����� *< < ",:.,. ��:.
<br />� - _ 90 percent.qf the averaa�i�''.�� pwrr.ttase pri�`° . r.;:��3:.t°.:� �:.�:- ,;: �'�`�-
<br /> � � �, ;� ,��
<br /> .t`. . - � ��'�- . y f. �'�.' , -
<br /> t��'t@r tha3n 110 p�i;��:;'�x` f` � , ��:'`
<br /> �� 143 � aa �'` ''� -
<br /> . �_.
<br /> • D;�Y�EAC@S�.• 311. 3S' y�#,3 '�t. t � i�'<,:� , a.��-�
<br /> � .`f�� � Of the Iitt ����� `or, . ' -�
<br /> �'. .;�::; �?;:;, ,,,��.�3 �����,�. Ca�%� _ '°�.; `,��,-.
<br /> rrf.r .; ` _iri `Z�.. . .;Mr...`,. :;,',';. .�,� .: � ry�� _
<br /> � -�� .i�:s�) Who has a gross, f�n�;� �tnncoae ia excess of , � ��`" -
<br />-:�.� - :�r:�r�"�pplicable percentaqet:a� applicable medfan � , • . ���' _
<br /> �" � ` � f�,ly income as provided �ri &ectioa 143(f) and � .���'-�
<br /> C�1�t2) of tlie Zater'na2 Reveaue Code: or .. ° ;=-�' -`, _ .��
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<br /> i ���� � ._: tb) Horioare�e .£ails to oc���p the property . :�;' , .�f� �. - =��
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<br /> - � :� i , :'-- mater���.�:�wit2� respect �a��`he previsions;�oaF Section 1�3�,r�:.�:._: � ,�"��.x �`
<br /> �,� . �4- ,; of the Ynteraal Reveau�.C�de ia aa appli:c;�tian for the�,,�:;;::�- t � _ .
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