As someone who is struggling through a Form 3115 right this minute, I can't tell you how much help it was to purchase the text on Form 3115 from brasstax.com.  It may be one of the best $20 expenditures in a long time.  They emailed it to me as soon as I bought it. I hope I NEVER have to fill out another 3115 but the text has made it dramatically simpler.