Richard,

For what it's worth, here in Austin I often see that splice configuration but it always has OSB sheathed at either side of the splice, a 2x2 below the spice and is supported to a bearing wall with a stiff leg. The B.O.s around here never red tag it done as I (and Thom) have described it (as far as I have seen, and I have shown up for pre drywall inspections right after the B.O. finished his rough) and I see it mainly at hip or valley rafters on many of the new construction and one year old homes that I have inspected. I saw two today on two different properties.

When I do not see all of the components listed above at a spliced rafter I recommend evaluation and I have never gotten a nasty call back about the rec. (not that it means anything). I have yet to find a direct reference to wooden rafter "splices" in IRC.

Eric