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Nd its separate instructions, and Pub. 547, Nonbusiness Disasters, Casualties, and Thefts. If your home was sold in connection with a divorce or separation, see Pub. 523. Also, get Pub. 504, Divorced or Separated Individuals. If your home was condemned for public use, you can choose to postpone gain under the rules for a condemnation or you can choose to treat the transaction as a sale of your home. For details, see Pub. 523. Which Parts To Complete Parts I and II. You must complete Parts I and.

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