I would suggest you contact a IRS Taxpayer Assistance Center near you ( The IRS created them to answer Tax Questions)...You can drop in/no appointment necessary or phone them...
Here's how to locate one near you...http://www.irs.gov/app/officeLocator/index.jsp
My understanding tells me yes, but a tax professional will be your best bet for 100% verification. Good Luck and let me know if I can be of any assistance in your search.
Wish I had more for you, and if you do get a concrete, verfiable answer...I'd love for you to post it here so we can all see.
John King, Buyers
Selling homes and land in San Antonio, TX since 2004!