Regarding the definition of "Principal Residence," another site stated:

"The operative words are "owned and used." If you are married, the exclusion of gain applies as long as either spouse meets the requirement."

What if a married couple "owns and uses" two houses for 2 years or more? Do they get the capital gains exclusion on the sale of each house?

Or what if one spouse established residence in one house, and the other spouse in the other house? Do they get the exclusion on the sale of each house?