2012 Tax Legislation

2012 Tax Legislation

American Taxpayer Relief Act of 2012 : Law, Explanation and Analysis

Book - 2013
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"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
Publisher: Chicago, IL : CCH, c2013
ISBN: 9780808035534
0808035533
Characteristics: 495 p. ; 23 cm
Additional Contributors: United States
CCH Incorporated

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