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v. Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); Griswold v.
United States, 59 F.3d 1571, 1575-1576 (11th Cir. 1995);
Mississippi Poultry Association, Inc. v. Madigan, 992 F.2d 1359,
1364 n.28 (5th Cir. 1989). Legislative history that is
inconclusive, however, should not be relied upon to supply a
provision not enacted by Congress. United States v. American
College of Physicians, 475 U.S. 834, 846-847 (1986).
The statute is silent and does not contain either a
restriction on the number of replacement properties that may be
identified or a requirement that the replacement property be
determined by contingencies beyond the control of the parties to
the exchange. Consequently, we may look to the legislative
history in order to decide whether Congress intended that an
identification of replacement properties conform to the
requirements urged by respondent in order to be effective. We,
however, do not find the conference report to be conclusive as to
the number of replacement properties that a taxpayer may
identify. The conference report merely states: “It is
anticipated that the designation requirement will be satisfied if
the contract between the parties specifies a limited number of
properties that may be transferred”. H. Conf. Rept. 98-861,
supra at 866, 1984-3 C.B. (Vol 2) at 120 (emphasis supplied). It
2(...continued)
United States v. American Trucking Associations, Inc., 310 U.S.
534, 543-544 (1940).
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