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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Bibliographic Details
Corporate Author:	CCH Tax Law Editors
Format:	Book
Language:	English
Published:	Chicago, IL : CCH, [2013]
Subjects:	United States. > American Taxpayer Relief Act of 2012. Taxation > Law and legislation > United States. Income tax > Law and legislation > United States. Economic stabilization > Law and legislation > United States. United States > Economic policy. United States > Economic conditions.

Table of 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 Code sections added, amended, or repealed ; Act sections not amending Code sections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 Code section to explanation table; Code sections added, amended, or repealed ; Table of amendments to other acts ; Table of act sections not amending Internal Revenue Code sections ; Act sections amending Code sections ; Code sections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.