我买了一个房子在一年前，但由于 换工作，我们想买卖掉现在的房子，再买一个离工作地点近的房子 (less than 50 mile)，由于还没有满２年，要交税吗？ 可能只有３０ －４０ 。有一种说法是再买一个更贵的房子就可以不交税，是这样吗？ 谢谢回答。

According to federal regulation, you get tax exemption if the house is you primary residency for at least 2 years within the last 5 years.

Please let me know if you find it otherwise.

The problem is I want to sell the house within 2 years. I know the 2 year rules, but before 1997, the old rules allow people to avoid paying capital gain by buying more expensive house, I don't know whether this rule still apply?

see this: http://www.irs.gov/publications/p523/d0e3011

it has rules about More Than One Home Sold During 2-Year Period