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@mj46 wrote:

1.  A taxpayer tore down his principal residence and built a building with 6 condos in its place.  If she sells all 6 condos, is she eligible to take the home exclusion if she meets the requirements for years lived there as her principal home? 

Is she living in one of the condos?  If not, she didn't sell her Principal RESIDENCE.  She tore that down.  I suppose MAYBE you could argue the gain from the sale of the land could part of the Principal Residence exclusion.