That makes sense, but I'm still dubious that the codes are consistent. Line 20V is coded as income. I have a supporting statement that lists 20V1 thru 20V10 as income or gain. However, 20V11 is listed as an interest expense, 20V12 is listed as section 59(E)(2) expenditures, and 20V13 is listed as foreign taxes paid or accrued. 20V11 thru 20V13 seem to be expense items, even though 20V is identified as an income line.
