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

4 - "Google Throws Open Doors to Its Top-Secret Data Center." Steven Levy. Accessed at

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 at

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: