Thanks VolvoGirl, I stand corrected. I was referencing an old H&R Block standard.
Here is the 2014 IRS publication to reference on page 5
<a href="
http://www.irs.gov/pub/irs-pdf/p550.pdf" rel="nofollow" target="_blank">
http://www.irs.gov/pub/irs-pdf/p550.pdf</a>
