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Title 2012 tax legislation : American Taxpayer Relief Act of 2012 : law, explanation & analysis.
Publication Info. Chicago, IL : CCH, c2013.
Location Call No. Status Notes
 Law Library  KF 6276.62013 .T39 2013    CHECKED IN
Description 495 p. : charts ; 23 cm.
Note "CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A."--Publisher website
Bibliography Includes bibliographical references and index.
Contents Explanation. Permanent extension of EGTRRA and JGTRRA changes ; Taxpayers affected ; Individual tax relief ; Capital gains, dividends, and investments ; Estate, gift, and generation-skipping taxes ; Business deductions and credits -- Law. Code sections added, amended, or repealed ; Act sections not amending Code sections -- Special tables. Effective dates table. American Taxpayer Relief Act of 2012 ; Other tables. Code section to explanation table; Code sections added, amended, or repealed ; Table of amendments to other acts ; Table of act sections not amending Internal Revenue Code sections ; Act sections amending Code sections ; Code sections affected by repeal of sunset but not amended -- Appendices. Client letters ; JCT overview of Federal taxes.
Summary "The American Taxpayer Relief Act allows the Bush-era tax rates to sunset after 2012 for individuals with incomes over $400,000 and families with incomes over $450,000; permanently patches the alternative minimum tax (AMT); revives many now-expired tax extenders, including the research tax credit and the American Opportunity Tax Credit; and provides for a maximum estate tax of 40 percent with a $5 million exclusion. The bill also delays the mandatory across-the-board spending cuts known as sequestration."--Publisher website.
Subject United States. American Taxpayer Relief Act of 2012.
Taxation -- Law and legislation -- United States.
Income tax -- Law and legislation -- United States.
Economic stabilization -- Law and legislation -- United States.
United States -- Economic policy.
United States -- Economic conditions.
Added Author Commerce Clearing House.
United States. American Taxpayer Relief Act of 2012.
Added Title American Taxpayer Relief Act of 2012 : law, explanation and analysis
American Taxpayer Relief Act of 2012
Standard No. 824348447 824353753 824723692
ISBN 9780808035534
0808035533
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