2012 tax legislation
Subtitle: American Taxpayer Relief Act of 2012 : law, explanation and analysis
Contributors: United States
Publisher: CCH
Published: 2013
Place of publication: Chicago, IL
Language: eng
Number of pages: 495
ISBN-13: 9780808035534
Subjects: Income tax; Economic stabilization; American Taxpayer Relief Act of 2012 (United States); Economic conditions; Economic policy; Taxation; Law and legislation; United States; Economic history
Other titles: American Taxpayer Relief Act of 2012 :
Description: "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.
Notes: "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.

Includes bibliographical references and index.
Table of contents: title: 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; title: Law. Code sections added, amended, or repealed ; Act sections not amending Code sections; title: Special tables.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 Code section to explanation table; Code sections added, amended, or repealed ; Table of amendments to other acts ; Table of act sections not amending Internal Revenue Code sections ; Act sections amending Code sections ; Code sections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; title: Appendices. Client letters ; JCT overview of Federal taxes.