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English definition of “primary residence”

primary residence

noun [C]     LAW, PROPERTY, TAX
the place where a person lives most of the time and that is considered their home for legal and tax purposes : He kept residences in Hawaii, Long Island , and Florida, but his primary residence was in Manhattan . Homeowners who make their house their primary residence for at least two years don't have to claim any capital gain from the sale of the home up to $250,000.
(Definition of primary residence noun from the Cambridge Business English Dictionary © Cambridge University Press)
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