Did you ever find a definitive answer to this? If so, can you point me to the supporting IRS documentation?
I was wondering the same thing; and, this was the only post I found on this board that seemed relevant. I seem to remember reading fairly recently that federal tax laws had been changed a few years ago to allow exactly what you are describing; but, I have not started digging through the IRS publications to verify this yet.
If there's one thing in my life that's missing; It's the time I spend alone
Sailing on the cool and bright clear waters; There's lots of those friendly people
Showin me ways to go; And I never want to lose your inspiration