- 30 -
Application of this general rule (if the statutory language
is different, then it is presumed that the meaning is different)
to the matter before us leads to the conclusion that section
163(h)(2)(A) means something different from the statutory
provisions interpreted in the pre-TRA 1986 opinions.11
10(...continued)
you give the reader clear warning).
To the same effect, see Dickerson, The Interpretation and
Application of Statutes 224 (1975), quoted in Zuanich v.
Commissioner, 77 T.C. 428, 443 n.26 (1981), as follows:
26 See R. Dickerson, The Interpretation and
Application of Statutes 224 (1975), as follows:
Because legal documents are for the most part
nonemotive, it is presumed that the author’s language
has been used, not for its artistic or emotional
effect, but for its ability to convey ideas.
Accordingly, it is presumed that the author has not
varied his terminology unless he has changed his
meaning, and has not changed his meaning unless he has
varied his terminology; that is, that he has committed
neither “elegant variation” nor “utraquistic
subterfuge”. This is the rebuttable presumption of
formal consistency. [Fn. refs. omitted.]
See also Hirsch, Drafting Federal Law, sec. 5.2 (3d ed. 1992).
11 This presumption is rebuttable. In the TAMRA 1988
amendments, at every step in the enactment of the change from
“incurred or continued in connection with the conduct of” to
“properly allocable to” the Congress stated the intention that
this was done to effectuate more clearly the original intention
of TRA 1986 and not to change the meaning of the statute. See
infra, Appendix. Consistent with these statements of
congressional intent, the TAMRA 1988 amendments took “effect as
if included in the provision of” the TRA 1986 to which the TAMRA
1988 amendments relate. See also Redlark v. Commissioner, 106
T.C. at 34 n.3. However, the parties have not directed our
attention to, and we have not found, any evidence that either the
(continued...)
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