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Tax provisions in the Fiscal Cliff Act.

Authors :
Bonner, Paul
Nevius, Alistair M.
Source :
The Tax Adviser. March, 2013, Vol. 44 Issue 3, p165, 3 p.
Publication Year :
2013

Abstract

The "fiscal cliff" legislation enacted on Jan. 2--the American Taxpayer Relief Act, PL. 112-240--contains a large number of tax provisions. With some modifications, the act permanently extends provisions of the [...]

Subjects

Subjects :
Tax exemption -- Laws, regulations and rules
Tax extensions -- Laws, regulations and rules
Taxable income -- Laws, regulations and rules
Minimum tax -- Laws, regulations and rules
Government regulation
American Taxpayer Relief Act of 2012
Economic Growth and Tax Relief Reconciliation Act of 2001
Jobs and Growth Tax Relief Reconciliation Act of 2003

Details

Language :
English
ISSN :
00399957
Volume :
44
Issue :
3
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.324398854

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Authors Abstract Subjects Details