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Attaining U.S. Effectively Connected Income In The Aftermath Of The American Jobs Creation Act Of 2004 And Its Aim To Repeal Extraterritorial Income Exclusion, David Lebron

Akron Tax Journal

This paper seeks to propose the construction of ways to facilitate investment in the United States, a suggested mapping, if you will. To that point where U.S. source income is created, it becomes imperative to effect some balance and accomplish an offset regarding the projected decrease in federal revenues resulting from the provisions within the Act, estimated at net $14.5 billion through year 2009, $5.7 billion accounted for in 2005 alone.