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The IRS Overview of Tax Information for First-Time Homeowners Print E-mail

The following consists of IRS Publication 530, which gives taxpayers an introduction and overview of the tax information for first-time homeowners.

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   Rule 144

"Rule 144" refers to an SEC rule that sets forth the conditions allowing the sale of unregistered or control securities. The conditions include (1) the length of time the securities must be held (usually a minimum of two years); (2) how the securities are sold; (3) the amount of shares that can be sold at any one time; (4) that there be an adequate amount of current information available to the public concerning the issuer; and (5) the filing of a Form 144 with the SEC.
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