Special rule for members of the armed forces, etc.
(i) In general
(i)In general#
In the case of the disposition of a principal residence by an individual (or a cessation referred to in paragraph (2)) after December 31, 2008 , in connection with Government orders received by such individual, or such individual’s spouse, for qualified official extended duty service—
(I) paragraph (2) and subsection (d)(2) shall not apply to such disposition (or cessation), and
(II) if such residence was acquired before January 1, 2009 , paragraph (1) shall not apply to the taxable year in which such disposition (or cessation) occurs or any subsequent taxable year.
(i)(I)#
paragraph (2) and subsection (d)(2) shall not apply to such disposition (or cessation), and
(i)(II)#
if such residence was acquired before January 1, 2009 , paragraph (1) shall not apply to the taxable year in which such disposition (or cessation) occurs or any subsequent taxable year.
(ii)Qualified official extended duty service#
For purposes of this section, the term “qualified official extended duty service” means service on qualified official extended duty as—
(I) a member of the uniformed services,
(II) a member of the Foreign Service of the United States, or
(III) an employee of the intelligence community.
(ii)(I)#
a member of the uniformed services,
(ii)(II)#
a member of the Foreign Service of the United States, or
(ii)(III)#
an employee of the intelligence community.
(iii)Definitions#
Any term used in this subparagraph which is also used in paragraph (9) of section 121(d) shall have the same meaning as when used in such paragraph.