Sure - It's in the instructions for Form 5405, p. 3, Line 3f. [<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i5405.pdf">https://www.irs.gov/pub/irs-pdf/i5405.pdf</a>]
Or if you prefer the "legalese"
🙂 it's cited in 26 U.S. Code Section 36, paragraph (f)(4)(B):
"Paragraph (2) [acceleration of recapture] shall not apply in the case of a residence which is compulsorily or involuntarily converted (within the meaning of section 1033(a)) if the taxpayer acquires a new principal residence during the 2-year period beginning on the date of the disposition or cessation referred to in paragraph (2). Paragraph (2) shall apply to such new principal residence during the recapture period in the same manner as if such new principal residence were the converted residence."
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