Index
A
Accelerated depreciation, 51, 52, 57–59
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, 94–95
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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