Purchased and lived in a home for last 15 years. Wife died in February 2015. Sold home in April 2018. My trust lawyer stated that the capital gains relative to the sale is: selling price minus the appraised value at the time of my wifes death. And that there is no requirement that the sale be within 2 years of her death. I talked to several CPA's some of which agreed and some not, but none would provide an IRS Code to justify such a rule. This sems to violate everything iin IRC 121 "Exclusion of Gain from Sale of Principal Residence" and I am afraid to use it without a reference to an IRS Code. Is there an IRS Code allowing this, and if so, what is it?