Cover of: 2012 tax legislation | CCH Incorporated

2012 tax legislation

American Taxpayer Relief Act of 2012 : law, explanation and analysis

Published by CCH in Chicago, IL .
Written in English.

About the Edition

"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.

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 Code sections added, amended, or repealed ; Act sections not amending Code sections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 Code section to explanation table; Code sections added, amended, or repealed ; Table of amendments to other acts ; Table of act sections not amending Internal Revenue Code sections ; Act sections amending Code sections ; Code sections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

Edition 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.

Other Titles
American Taxpayer Relief Act of 2012 :

Classifications

Dewey Decimal Class
343.73/052
Library of Congress
KF6276.62013 .A14 2013, KF6276.62013 .A2 2013

The Physical Object

Pagination
495 pages ;
Number of pages
495

ID Numbers

Open Library
OL26533021M
Internet Archive
2012taxlegislati0000unse
ISBN 10
0808035533
ISBN 13
9780808035534
LC Control Number
2012540740
OCLC/WorldCat
825120224
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History

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November 10, 2018 Created by ImportBot Initial record created, from Internet Archive item record.