I just purchased a home and I am trying to determine what receipts I will need to save for the future for adjusting my cost basis.
Modern electrical codes (NFPA 70) mandate tamper-resistant electrical receptacles (plugs) in areas that are accessible to children, this mandate includes replacement receptacles.
My question is this: Can I safely assume that, since the old receptacles were NOT tamper-resistant, replacing these receptacles is an upgrade?
