Thanks for the reply. I am aware of the instructions in schedule X.
But I need the source of that regulation, like a citation on which statute or tax regulations and rules.
I tried to claim a refund from previous years when I had paid tax on distributions from IRA and Keogh which should have been not taxable under this rule.
DOR asked for support of tax laws and regulations for my claim.
I am unsure if just by quoting the Schedule X instructions would be sufficient
