@AmeliesUncle wrote:
That is very interesting. I missed that change in the Instructions, so thank you for pointing that out. I'll need to research where that thought actually came from (court case, IRS ruling, etc.).
I would be interested if that kind of internal deliberation had records that were accessible to outsiders. I did try to find the section in the CFR that corresponded to section 25D of the IRC but couldn't find it. To me, it seems like the clarification is in line with legislative intent.
