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@hillsboro15269 wrote:

It wasn't obvious to me. I guess now that I look at it, that makes a lot more sense. I just don't expect there to be blatant errors on the IRS website like that.

Is this the new normal we should start to accept?

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Pubs and IRS website should really be just your starting point.  Although they are good references in layman's terms, they do not carry any authority.  Often times, those articles are abbreviated for the general public's consumption and may not go into technical details that need to be considered.  It would always be advisable to cross check what you read against filing instructions as well as the IRC, Treas. Regs, Rev. Proc., Rev. Rul., caselaw, etc., depending on the complexity of the issue at hand.