old and cold rule
n.— «If you plan to use the vacation home as the relinquished property, do not use it personally for at least two years, and two tax returns. The IRS has adopted what is known as the “old and cold” rule. If you engage in a transaction for the purpose of avoiding the payment of tax, and the transaction occurred more than two years ago, the IRS will generally not pursue the matter.» —“Housing Counsel: IRS Monitoring Starker Exchange” by Benny L. Kass Realty Times May 1, 2006. (source: Double-Tongued Dictionary)
Further reading
When a teenager went a week without talking as part of a school project, he noticed a surprising side effect: Instead of rehearsing a response to what other people were saying to him, he was focused on listening — and feeling smarter as a result...
Centuries ago, monks who took a vow of silence developed their own hand signs, with hundreds of gestures, that are still in use today. Plus, how do speakers of different languages distinguish similar shades and tints of colors such as red, yellow...