Sorry for the expired link. I don't appear able to edit it, but it's Section 760 of HR4853 (aka the big tax compromise bill that's been in the news). It was sig

Sorry for the expired link. I don't appear able to edit it, but it's Section 760 of HR4853 (aka the big tax compromise bill that's been in the news). It was signed into law today. Here's the text: http://tinyurl.com/2fc9ore http://tinyurl.com/2fc9ore (section 760) But there's not much to it.