The following excerpt is from Christensen v. C.I.R., 142 F.3d 442 (9th Cir. 1997):
"Canons of statutory construction dictate that if the language of a statute is clear, we look no further than that language in determining the statute's meaning." United States v. Lewis, 67 F.3d 225, 228 (9th Cir.1995). The plain meaning of a statute controls if it does not lead to absurd or impracticable consequences. See Seattle-First Nat'l Bank v. Conaway, 98 F.3d 1195, 1197 (9th Cir.1996). Section 1031(a)(3)(B)(ii) has a plain meaning that does not lead to absurd results.
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