On the recordOctober 9, 2004
I agree that the drafting is not as clear as it might have been. However, it is very clear from all the legislative history that, by adding the new subparagraph, we intended to add a new class of property, business aircraft, to those assets which qualify for the additional year to be placed in service. We did not intend that aircraft which qualify under subparagraph (C) must also qualify under subparagraph (B).
Source
govinfo.gov




