It is on par with defining and calculating capital gains under the internal revenue code.

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Now, it's true that amazing gains are being made in the efficiency of internal combustion engines, both gas and diesel: direct injection, cylinder deactivation, stop-start, eco-mode throttle mapping, to name a few of the recent applied technologies.

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For more tips for making the most of the Internal Revenue Service's latest rules on the capital-gains exemptions, click here.

FORBES: The 'Shelter' Shelter

According to an Internal Revenue Service study, back in 1995, when the top long term capital gains tax rate was 28%, the 400 taxpayers with the highest reported incomes paid an average effective tax rate of 30% of AGI.

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In other words, instead of manipulating loan-loss provisions, or gains and losses on derivatives, banks and companies might be tempted simply to change their internal assumptions as a way to smooth earnings.

ECONOMIST: Accounting

He said that today, domestic buyers in the U.S. are able to place higher bids in competitive tenders for properties because their future internal rates of return, or IRR, aren't affected by the added tax on future capital gains.

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