An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Income tax.

Inheritance and transfer tax.

Taxation.

Tax incentives.

Physical Description:

1 online resource (1 online resource (34 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

Provides overview of tax provisions included in P.L. 112-240, the American Taxpayer Relief Act (ATRA) of 2012, which retroactively extended, and in certain cases modified, certain temporary tax relief provisions enacted in 2001 and 2003 that were part of the "fiscal cliff." Examines legislative history, changes made by ATRA, and budgetary costs of individual income and estate tax cuts, alternative minimum tax, other expiring provisions and "tax extenders," and in-plan Roth conversions.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012

Access Restriction:

Restricted for use by site license.