Accordingly, I have decided to terminate the designations of the Republic of Mali and the Republic of Guinea-Bissau as beneficiary sub-Saharan African countries for purposes of section 506A of the 1974 Act, effective on January 1, 2013.
In a little-known provision of the Act, Congress extended the effective tax rate of zero percent on the sale of qualified small business stock (Section 1202 stock).
Similarly, the fact that black turnout rates are now roughly as high in states covered by Section 5 might be taken as evidence that the Voting Rights Act has been effective.
GRATs are especially effective right now because (1) many assets are still undervalued, (2) the section 7520 interest rate is very low, and (3) short-term GRATs are still possible.
Although I have not done this research for electric vehicles, I think it would be worth talking to cross-section of 100 potential customers to ask them whether they see an electric vehicle as a cost-effective means of transportation.