; purchase price The term purchase and purchase price have the meanings given such terms in section 36(c). (d) Exceptions No credit under subsection (a) shall be allowed to any taxpayer for any taxable year with respect to the purchase of a residence if— (1) a deduction under section 151 with respect to such taxpayer is allowable to another taxpayer for such taxable year, or (2) the taxpayer fails to attach to the return of tax for such taxable year a properly executed copy of the settlement statement used to complete such purchase. (e) Recapture of credit (1) In general If a residence with respect to which a credit was allowed under subsection (a) ceases to be the principal residence of the taxpayer before the end of the 3-year period beginning on the date of the purchase of such residence the tax imposed by this chapter for the taxable year of cessation shall be increased by the amount of the credit so allowed and claimed. (2) Exceptions (A) Death of taxpayer Paragraph (1) shall not apply if the cessation is attributable to the taxpayer’s death. (B) Involuntary conversion Paragraph (1) shall not apply if the cessation is attributable to a compulsorily or involuntarily conversion (within the meaning of section 1033(a)) and the taxpayer acquires a new principal residence during the 2-year period beginning on the date of such cessation. (C) Special rule for members of the armed forces, etc (i) In general Paragraph (1) shall not apply if the cessation is attributable to Government orders received by such individual, or such individual’s spouse, for service on qualified official extended duty as— (I) a member of the uniformed services, (II) a member of the Foreign Service of the United States, or (III) an employee of the intelligence community. (ii) Definitions Any term used in this subparagraph which is also used in section 121(d)(9) shall have the same meaning as when used in such paragraph. . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue