From Martha's textbook of how to deal with the IRS: If two publications/letters from the IRS seem to say contradictory things, then you better look at the statutes and regulations. When will the IRS learn to write!
I'm no lawyer, nor do I play one on the internet, but I concur. Sadly, IRS people often don't know what the heck they are talking or writing about. Go to the original legislative text when in doubt.
Bpp