What is the test for assessing the meaning of a statute in the context of the history of the statute?

MultiRegion, United States of America

The following excerpt is from Huffman v. C.I.R., 978 F.2d 1139 (9th Cir. 1992):

Although the starting point for analyzing a statute is with its language, the court may look beyond the language of the statute to the legislative history where the language is ambiguous, or where the literal application of the statute will produce a result demonstrably at odds with the intentions of its drafters. United States v. Turkette, 452 U.S. 576, 580, 101 S.Ct. 2524, 2527, 69 L.Ed.2d 246 (1981).

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