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 Code sections added, amended, or repealed ; Act sections not amending Code sections -- Special tables.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 Code section to explanation table; Code sections added, amended, or repealed ; Table of amendments to other acts ; Table of act sections not amending Internal Revenue Code sections ; Act sections amending Code sections ; Code sections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.
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Taxation -- Law and legislation -- United States.
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Income tax -- Law and legislation -- United States.
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Economic stabilization -- Law and legislation -- United States.
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United States -- Economic policy.
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United States -- Economic conditions.
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Added Author |
Commerce Clearing House.
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United States.
American Taxpayer Relief Act of 2012.
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Added Title |
American Taxpayer Relief Act of 2012 : law, explanation and analysis |
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American Taxpayer Relief Act of 2012 |
Standard No. |
824348447 824353753 824723692 |
ISBN |
9780808035534 |
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0808035533 |
OCLC # |
825120224 |
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