@Carl wrote:
.....Is there another way to word that maybe, so as to remove (or at least significantly reduce) doubt on that?
You would have to ask the IRS since the italicized verbiage in my post was taken directly from one of their publications.
Whenever I think of pre-existing condition or defect in this context, I think of the likes of foundation repair (slab jacking) or some other, hidden and costly, anomaly.
Also, recall that property owners do not even need to elect the de minimis safe harbor for repairs (or whatever) that cost less than $200.
