Reference List

1 - Energy Policy Act of 2005 (P.L. 109-58).

2 - “The Tax Aspects of Cloud Computing & Data Centers”, Charles Goulding, Jacob Goldman, and Cassandra Gengler, Corporate Business Taxation Monthly, December 2010, at 9.

3 - Available online at http://uptimeinstitute.com/2012-survey-results

4 - "Google Throws Open Doors to Its Top-Secret Data Center." Steven Levy. Accessed athttp://www.wired.com/wiredenterprise/2012/10/ff-inside-google-data-center/all/

5 - “The EPAct Tax Aspects of Lady MAGA”, Charles Goulding, Jennifer Pariante, & Spencer Marr, Corporate Business Taxation Monthly, April 2012, at 19.

6 - Available online athttp://www.google.com/about/datacenters/efficiency/internal/

7 - “The R&D Tax Credit Aspects of Cognitive Computing”, Charles R. Goulding, Andressa Bonafe, and Charles G. Goulding, To be published in Corporate Business Taxation Monthly.

8 - “Connecting the Neural Dots”, John Markoff, The New York Times, February 25, 2013. Accessed at:http://www.nytimes.com/2013/02/26/science/proposed-brain-mapping-project-faces-significant-hurdles.html?pagewanted=all&_r=0