Avs19
Level 7
10-02-2023
02:59 PM
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What's confusing is that they use difficulty of care payments in the limitation section.
"Limitation based on number of individuals. In the case of any foster home, difficulty of care payments for any period to which such payments relate shall not be excludable from gross income under subsection (a) to the extent such payments are made for more than—
(A)
