images

Index

A

Accelerated depreciation, 51, 52, 5759

value of, 58

Active financing exception, 86

Active investment, 85

Advisory Panel on Tax Reform, 83, 139

Alternative incremental credit, 61

Alternative minimum tax (AMT), 124

Alternative simplified credit, 61

American Jobs Creation Act (2004), 62

AMT. See Alternative minimum tax

Apportionment, 116

Armey, Dick, 129

B

Balanced-budget amendment, 146

BAT. See Business Activities Tax

BEIT. See Business Enterprise Income Tax

Bermuda, patent transfer to, 9495

Boehner, John, 7

Bonus depreciation. See Partial expensing

Book profits, 18

Boortz, Neil, 135

Border adjustability, 133

Bowles, Erskine, 9

Bowles-Simpson ...

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