By Robert A. Clary II , David G. Noren, James A. Riedy PC and Rachel E. Aaronson As part of legislation enacted at the end of 2010, the U.S. Congress extended several beneficial tax provisions for businesses, including the research credit, active financing exception under Subpart F and look-through rule...
Anthony J. Balden
The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, 1 signed
into law last December, temporarily increases bonus depreciation
deductions under Section 168(k) from 50 percent to 100 percent. This