2012 tax legislation : American Taxpayer Relief Act of 2012 : law, explanation & analysis
- Chicago, IL : CCH, c2013.
- Physical description
- 495 p. : ill. ; 23 cm.
KF6356.62013 .A2 2013B
- Unknown KF6356.62013 .A2 2013B
- CCH Incorporated.
- Includes bibliographical references and index.
- 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 Code sections added, amended, or repealed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- Code sections added, amended, or repealed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.
- "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
- Publication date
- Title Variation
- American Taxpayer Relief Act of 2012