Accidental Rental Conversion
Don't inadvertently convert your house into income property. Suppose that you list your house for sale and it sits and sits for months on end without any offers. You need to move, and you can't afford to leave the house vacant while making your mortgage payment, paying property tax and insurance payments, and simultaneously shouldering the cost of renting or buying another home. So you rent out your difficult-to-sell house for a number of months while still on the market.
If you cease seriously trying to sell your house while renting, the IRS deems that you've converted your home into rental property, and you owe capital gains tax unless you buy a replacement rental property. If you have any doubts about running afoul of the tax laws, please consult with a good tax advisor.