itonewbie
Level 15

But it wouldn't make sense because the Code is written by Congress.  As usual, it grants authority to the Secretary to prescribe regulations.  If that is just an option, they could have easily left out the statutory language and left it to the IRS for how they want to implement it.

That's why I am still of the opinion that this should be implemented.  As you said, time will tell.

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Still an AllStar