Holdings Information

Bibliographic Record Display

• Title:2012 tax legislation : American Taxpayer Relief Act of 2012 : law, explanation & analysis.
  
•    
• Variant Title:American Taxpayer Relief Act of 2012 : law, explanation and analysis
  American Taxpayer Relief Act of 2012
  
• Other Contributors/Collections:CCH Tax Law Editors.
  United States. American Taxpayer Relief Act of 2012.
  
• Published/Created:Chicago, IL : CCH, ©2013.
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KF6276.62013 .T39 2013
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress 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.
  
• Description:495 p. : ill. ; 23 cm
  
• Summary:"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.
  
• ISBN:9780808035534
  0808035533
  
• 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 Code sections added, amended, or repealed ; Act sections not amending Code sections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 Code section to explanation table; Code sections added, amended, or repealed ; Table of amendments to other acts ; Table of act sections not amending Internal Revenue Code sections ; Act sections amending Code sections ; Code sections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.