This post reminds me of about 70% of accountants. "Unless the tax code explicitly says you can do, it I'm not going to let you!" Then there's accountant that say "It's sort of a grey area, I suppose that makes sense, are you willing to defend it at audit?"

The whole system is designed to discourage risk; and so many people say "I won't write off what I'm entitled to because I fear an audit."

Then I hear stores about accountants that say "Well you're not flagged unless you're over X% of revenue on expenses in this category, so go ahead and increase it."

Like so many well defined laws, there's a lot of room for intepretation.

IANACPA