TourAxiom/US Federal/Statutes/Title 26/§ 121/(c)/(2)/(A)Official sourcecitesubsection (a) would not (but for this subsection) apply to such sale or exchange by reason of—(i)#a failure to meet the ownership and use requirements of subsection (a), or(ii)#subsection (b)(3), and26 U.S.C. § 121(c)(2)(B) →
