I am aware of that provision, but with a 'regular' rental (no vacation home, no personal use), if the property is a bona fide rental, and you try to rent it, and could substantiate that you tried to rent it, it will be treated as a rental property even if vacant for a particular year, especially it you have a history of having rented out consistently in the past. I am trying to make my client's situation fit because the 'rental' has been consistent, and he can show a history of having rented this property out for this period of time for years.
