American Taxpayer Relief Act of 2012 : law, explanation and analysis
Edición de la obra 2012 tax legislation
| Autor | CCH Incorporated |
|---|---|
| Editorial | CCH |
| Fecha de publicación | 2013 |
| Lugar | Chicago, IL |
| Idioma | inglés |
| Páginas | 495 |
| ISBN-13 | 9780808035534 |
| ISBN-10 | 0808035533 |
| OCLC | 825120224 |
| LCCN | 2012540740 |
| Número de Cutter | I37t |
"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.