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The Resource American Taxpayer Relief Act of 2012 : law, explanation & analysis

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

Label
American Taxpayer Relief Act of 2012 : law, explanation & analysis
Title
American Taxpayer Relief Act of 2012
Title remainder
law, explanation & analysis
Contributor
Enacting jurisdiction
Issuing body
Subject
Language
eng
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
Cataloging source
IUB
Illustrations
charts
Index
index present
LC call number
KF6276.62013
LC item number
.A2 2013
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
CCH Incorporated
http://library.link/vocab/subjectName
  • United States
  • Taxation
  • Income tax
  • United States
Label
American Taxpayer Relief Act of 2012 : law, explanation & analysis
Instantiates
Publication
Note
"2012 tax legislation"--Cover
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • 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 Code section to explanation table; Code sections added, amended, or repealed ; Table of amendments to other acts ; Table of act sections not amending Internal Revenue Code sections ; Act sections amending Code sections ; Code sections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
  • 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 Code sections added, amended, or repealed
Control code
825120224
Dimensions
23 cm
Extent
495 pages
Isbn
9780808035534
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
charts
Label
American Taxpayer Relief Act of 2012 : law, explanation & analysis
Publication
Note
"2012 tax legislation"--Cover
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • 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
  • 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
Control code
825120224
Dimensions
23 cm
Extent
495 pages
Isbn
9780808035534
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
charts

Library Locations

    • Pardee Legal Research CenterBorrow it
      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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