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2012 tax legislation : American Taxpayer Relief Act of 2012 : law, explanation & analysis.

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Language:
English.
Publication date:
2013
Imprint:
Chicago, IL : CCH, c2013.
Format:
  • Book
  • 495 p. : ill. ; 23 cm.
Title Variation:
American Taxpayer Relief Act of 2012
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 Code sections added, amended, or repealed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  • Code sections added, amended, or repealed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
Contributor:
CCH Incorporated.
Subjects:
ISBN:
9780808035534
0808035533

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