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the unforeseen

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See: bombshell


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Exhibit 2 summarizes the only three examples from the regulations of events that qualify under the unforeseen circumstances safe harbor.
One of the unforeseen consequences of the Disability Discrimination Act may be the loss of up to 50 per cent of public toilets," she said during a wide-ranging debate in the Commons.
121-3T(b)(5), one key requirement to qualify for the unforeseen circumstances exception is that the circumstances that gave rise to the residence sale or exchange were not reasonably foreseeable when the taxpayer began using the property as a personal residence.
 
 
 
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