At a Particular Point in Time, a Taxpayer Can Have

question 15

True/False

At a particular point in time, a taxpayer can have two principal residences for § 121 exclusion purposes.

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Definitions:

Primary Key

A primary key is a unique identifier for each record in a database table, used to ensure that each entry is distinct and retrievable.

Principal Key

Another term for primary key, an attribute or set of attributes that uniquely identifies each record in a database table.

Foreign Key

An attribute in a database table that provides a link between data in two tables, typically to enforce referential integrity.

Main Key

A unique identification attribute or field in a database, functionally identical to a primary key.