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class life of at least 7 years and is placed in service
before the applicable date determined under the
following table:
In the case of property The applicable
with a class life of: date is:
At least 7 but less than 20 years . . January 1, 1989
20 years or more . . . . . . . . . . January 1, 1991.
* * * * * * *
(C) * * *
(ii) property described in section 204(a)
shall be treated as having a class life of 20
years * * *.
TRA 1986, sec. 203(b)(2), 100 Stat. 2144.
In interpreting statutory language, courts look first to
whether the relevant statutory language itself is plain and
unambiguous. See United States v. Ron Pair Enters., Inc., 489
U.S. 235, 241 (1989); Chevron, U.S.A. v. Natural Res. Def.
Council, 467 U.S. 837, 842 (1984). If the statutory language is
plain and unambiguous, courts ordinarily do not look beyond the
statutory language. See United States v. Ron Pair Enters., Inc.,
supra; Tele-Communications, Inc. v. Commissioner, 95 T.C. 495,
510 (1990), affd. 12 F.3d 1005 (10th Cir. 1993) (the “plain
language of a statute is the source of its interpretation.”). If
the statutory language is ambiguous, courts may consider the
legislative history. See Robinson v. Shell Oil Co., 519 U.S.
337, 340 (1997); Golden Rod Farms, Inc. v. United States, 115
F.3d 897, 899 (11th Cir. 1997); Greenberg Bros. Partnership #4 v.
Commissioner, 111 T.C. 198, 203 (1998).
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