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


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 ...

Get Corporate Tax Reform: Taxing Profits in the 21st Century now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.