Home resales reached a record level last month.

The National Assn. of Realtors said existing single-family homes were sold at a seasonally adjusted annual rate of 4.17 million units last month, 6.6% higher than November and the highest monthly sales pace on record. Analysts attributed the big surge to unusually warm December weather and a rush by some homeowners to sell while their profits would still be taxed at favorable capital gains rates before the new tax law took effect on Jan. 1. For all of 1986, sales of existing homes totaled 3.57 million units, 10.9% higher than 1985 and the best annual sales total since 1979, when 3.83 million existing homes were sold.