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.