Question:
How do the 14-8 incarnations of the 82nd Airborne and 101st Airborne XX’s enter play? Their conversions are not mentioned in the SF OB.

Answer:
The Allied Unit Breakdown Chart details what is needed to assemble a 14-8 airborne division, that is, the specific unit breakdowns for the division and any one non-divisional 3-5 Para III. You can make this assembly anytime such components are available. Since the first 35 Para III arrives in Dec II 43, that is the first turn such an assembly could be made. Note that US airborne divisions use specific breakdown counters and that such divisions may only be built up to a 14-8 using those specific components, and any one additional non-specific 3-5 Para III.

Source:
TEM 66