31.   The exemption applies to primary residences held at least two years.

32.   The government maintained that the tenor had falsely listed a house in the tax haven of Monte Carlo as his primary residence.

33.   The plan would also offer tax credits for up to two years to anyone who maintains a primary residence south of Canal Street.

34.   The mortgages are secured mainly by first mortgages on primary residences.

35.   The only other solution is to consider what is doubtless the bitterest pill -- at some point converting the substantial equity you have in your primary residence into cash.

36.   They do not have to be the primary residence of the transferee, however.

37.   They went to federal court to try to prove that the apartments were not the primary residences of Spain or Libya.

38.   Typically, members of Congress keep an apartment or share living quarters in Washington while maintaining a primary residence in the area they represent.

39.   Under Utah law, a homeowner is required to sign a statement declaring that the home is a primary residence.

40.   We will live in our summer home temporarily until we decide upon another primary residence more suitable to our early retirement status.