Pelaez and Sons, Inc. - Page 12




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          the nationwide weighted average was less than 2 years, they could           
          be excepted from the capitalization requirement of section 263A.            
          In other words, Congress has provided for a standard that is not            
          static and could change from year to year.                                  
               Next, we consider respondent’s argument that Congress                  
          intended that the section 263A capitalization requirement apply             
          to citrus farmers.  We first consider the statute to discern                
          congressional intent.   See United States v. American Trucking              
          Associations, Inc., 310 U.S. 534, 542-543 (1940); Hospital Corp.            
          of Am. v. Commissioner, 107 T.C. 116, 128 (1996).  If the                   
          language of the statute is clear, we need look no further in                
          deciding its meaning.  See Sullivan v. Stroop, 496 U.S. 478, 482            
          (1990).  If the statute is silent or ambiguous, the legislative             
          history may reveal congressional intent.  See Burlington No. R.R.           
          v. Oklahoma Tax Commn., 481 U.S. 454, 461 (1987); United States             
          v. American Trucking Associations, Inc., supra at 543-544;                  
          Hospital Corp. of Am. v. Commissioner, supra at 129.                        
               Respondent contends that Congress’ intent is demonstrated by           
          the language of section 263A(d)(3)(C).  That section prohibits              
          farmers from electing out of the section 263A capitalization                



               6(...continued)                                                        
          lists of preproductive periods for various plants.  H. Rept. 99-            
          426, at 628 (1985), 1986-3 C.B. (Vol. 2) 1, 628 & n.45.  The                
          legislative history, however, is silent on the effect, if any, of           
          the Secretary’s failure to so publish the preproductive periods             
          as expected, the very question we consider.                                 





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