There has been a lot of talk on crumbling foundations. The IRS has revenue procedure 2017-60 that is supposed to help home owners. This safe harbor has been extended with 2018-14. The area I am having difficulty is how to use this item. I know I fill out form 4684 which also mentions decaying foundations on the IRS site. But, it states to reference publication 547, for which I cannot find anything related to 2017 (IRS site seems to only have instructions for the form for 2016).

My main questions:
1) Do you have to have repairs to make use of this or is difference in fair market value enough?
2) Where can I get an updated publication 547?

Thanks for any insights