2012 tax legislation : American Taxpayer Relief Act of 2012 : law, explanation and analysis.
"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 cred...
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| Format: | Book |
| Language: | English |
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Chicago, IL :
CCH,
[2013]
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| 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 |
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| Item Description: | "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 |
| Physical Description: | 495 pages : charts ; 23 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9780808035534 0808035533 |