@Cris wrote:
Please let me know if you learn anything further about this scenario.
The Tax Code (law) does not contain that limitation in section 213, nor is it contained in the Federal Regulations that explain and codify the law.
https://www.law.cornell.edu/uscode/text/26/213
https://www.law.cornell.edu/cfr/text/26/1.213-1
I suppose the limitation could be someplace else, or maybe whoever wrote the publication inserted the limitation for some other reason. (It would not be the first time that a publication says something that is not actually in the law.)
