My fear is that this is subject to legislative definition. If it is subject to legislative definition, then we can have a broad group of expenditures that would come under the category of capital investments. If it is in any way related to affect something that is fixed or of a capital nature, it allows for a lot of leeway, and I am fearful that it would be subject to a loophole. How can we, in effect, close that loophole if it be such a loophole?
Editor's note · Context
Heflin expresses concerns about potential loopholes in legislative definitions related to capital investments.
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