To qualify for the break, the property must have been claimed as your primary residence for at least two of the five years before the sale.

FORBES: Leave Your Taxes Behind

It's hard to be ambivalent about someone who is about to break the biggest record in sports, particularly considering two primary facts, that he has - right or wrong - become the poster child for the - for baseball steroids era and all of the machinations involved with that.

NPR: Bonds' Approaching Triumph Has Mixed Meaning

One of the primary objectives of the UN International Year of Water Cooperation 2013 is to break down, analyse and achieve a common understanding on the essence of 'water cooperation'.

UNESCO: Social and Human Sciences