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。

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?