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Provides advice to homeowners in the United States with regards to the taxation of capital gains. Possibility of avoiding paying taxes on the profit from the sale of a principal residence if the homeowners had lived in the house for two years before the sale and bought a replacement home of equal or greater value.

Delves into home ownership of same-sex couples in the U.S. Issue of addressing the manner in which title to real estate is held; Definitions of tenancy in common and tenancy by the entirety; Discussion of joint tenancy with right of survivorship.

Q We're interested in buying a co-op. How can we familiarize ourselves with the building's rules and records before making the seller an offer? Are the building's rules accessible to any inquirer? A ''This letter touches on a very sensitive issue involving the prerogatives of co-op boards,'' said Andrew S. Berkman, a Manhattan co-op and condominium lawyer. [ABSTRACT FROM PUBLISHER]

A New Condominium Isn't Ready on Time [ABSTRACT FROM PUBLISHER]

Reports on the cost of the installation of elevators or dumbwaiters at home.