divorce or separation instrument

(3) Property owned by spouse or former spouse For purposes of this section— (A) Property transferred to individual from spouse or former spouse In the case of an individual holding property transferred to such individual in a transaction described in section 1041(a), the period such individual owns such property shall include the period the transferor owned the property. (B) Property used by former spouse pursuant to divorce decree, etc. Solely for purposes of this section, an individual shall be treated as using property as such individual’s principal residence during any period of ownership while such individual’s spouse or former spouse is granted use of the property under a divorce or separation instrument. (C) Divorce or separation instrument For purposes of this paragraph, the term “divorce or separation instrument” means— (i) a decree of divorce or separate maintenance or a written instrument incident to such a decree, (ii) a written separation agreement, or (iii) a decree (not described in clause (i)) requiring a spouse to make payments for the support or maintenance of the other spouse.


26 USC § 121(d)(3)

Scoping language

For purposes of this section
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