Textron Inc. and Subsidiary Companies - Page 15




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          section 951(a) and (b) reveals that Congress was acutely aware of           
          the various ways that a taxpayer could be considered to be an               
          owner of an asset.  By incorporating the constructive ownership             
          rules into section 951(b) (by reference to section 958(b), which,           
          in turn, references section 318(a)), and excluding the                      
          constructive ownership rules from section 951(a) (by choosing not           
          to include a comparable reference), Congress prescribed a                   
          specific meaning for the term “owns” in section 951(a).  See also           
          S. Rept. 1881, 87th Cong., 2d Sess. (1962), 1962-3 C.B. 703, 943-           
          944 (legislative history helps to make clear how direct and                 
          indirect ownership, on the one hand, are distinguished from                 
          constructive ownership, on the other hand, for purposes of the              
          gross income inclusion required by subpart F).  In a case such as           
          this, where “a statute limits a thing to be done in a particular            
          mode, it [the statute] includes the negative of any other mode.”            
          Botany Worsted Mills v. United States, 278 U.S. 282, 289 (1929).            
          This principle of statutory construction, which reflects an                 
          ancient maxim “expressio unius est exclusio alterius” (the                  
          expression of one thing is to the exclusion of the other), is               
          applicable here.  See Natl. R.R. Passenger Corp. v. Natl.                   
          Association of R.R. Passengers, 414 U.S. 453, 458 (1974); see               
          also Natl. Truck Equip. Association v. Natl. Highway Traffic                
          Safety Admin., 972 F.2d 669, 674 (6th Cir. 1992) (“In                       
          interpreting silence, we keep in mind the statutory canon                   






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