# The Exclusion of Capital Gains for OwnerOccupied Housing
> **Long Report (Legacy)** · 2025-08-06 · `RL32978`
## Report
- **CRS ID:** RL32978
- **Series:** Long Report (Legacy)
- **Publication date:** 2025-08-06
## Documents
- [PDF](https://www.everycrsreport.com/files/2025-08-06_RL32978_c4209bb2d43111ebc747d7a54437aa9be9620af0.pdf)
- [HTML](https://www.everycrsreport.com/files/2025-08-06_RL32978_a645524a85d70de54ab840928475175c619c0498.html)
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