It seems that the IRS can give out official guidance in the form official publications, clearly explaining tax rules, even going so far as to give an easy to follow example - and doing so for over 20 years - but then decide in tax court that its own official guidance is totally irrelevant. The court case is Bobrow v. Commissioner (here are some excellent opinions about this: http://erisanews.blogspot.com/2014/02/tax-court-ruling-and-irs-rollover.... & http://www.ascensus.com/CompanySite/Utility/News/index.htm?NewsID=1709)
That the IRS can do this is an outrage. How is the American taxpayer supposed to follow the IRS rules when the IRS's own guidance is totally contradictory to the "real" rules? This is as if there were a speed limit of 50 MPH posted, with the "actual" being 35 MPH!