rbynaker
Level 14

Dump the 10T regs into a bowl with the 8T regs and sprinkle a CCM on top.

https://www.law.cornell.edu/cfr/text/26/1.163-10T

https://www.law.cornell.edu/cfr/text/26/1.163-8T

https://www.irs.gov/pub/irs-wd/1201017.pdf

Tracing rules are so much fun in late March.