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Author: CCH Tax Law Editors Publisher: CCH Incorporated ISBN: 9780808035534 Category : Economic stabilization Languages : en Pages : 0
Book Description
CCH's American Taxpayer Relief Act of 2012: Law, Explanation and Analysis provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. 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. Highlights of the American Taxpayer Relief Act of 2012 include: -- 39.6% tax rate for incomes above $400,000 ($450,000 for joint filers) -- All other Bush-era tax rates extended -- 20% maximum capital gains tax rate -- Permanent AMT patch -- Five-year extension of American Opportunity Tax Credit -- One-year extension of business tax extenders The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. CCH's Law, Explanation and Analysis book is the resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.
Author: CCH Tax Law Editors Publisher: CCH Incorporated ISBN: 9780808035534 Category : Economic stabilization Languages : en Pages : 0
Book Description
CCH's American Taxpayer Relief Act of 2012: Law, Explanation and Analysis provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. 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. Highlights of the American Taxpayer Relief Act of 2012 include: -- 39.6% tax rate for incomes above $400,000 ($450,000 for joint filers) -- All other Bush-era tax rates extended -- 20% maximum capital gains tax rate -- Permanent AMT patch -- Five-year extension of American Opportunity Tax Credit -- One-year extension of business tax extenders The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. CCH's Law, Explanation and Analysis book is the resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence.
Author: 112th United States Congress Publisher: ISBN: 9781481900584 Category : Law Languages : en Pages : 86
Book Description
The American Taxpayer Relief Act of 2012 (H.R. 8) passed by the United States Congress on January 1, 2013 centers on a partial resolution to the United States fiscal cliff by addressing the expiration of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, as well as the activation of the budget sequestration provisions of the Budget Control Act of 2011.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 Act also delays the mandatory across-the-board spending cuts known as sequestration.
Author: Mary Adams, EA Publisher: Author House ISBN: 1467042757 Category : Business & Economics Languages : en Pages : 583
Book Description
This book will give you the tools to prepare some of the most common tax returns. As you read through each chapter, you will learn the tax laws and see them in practice with comprehensive illustrations. Throughout the book there are review questions and tax problems for you to work out, because we believe practice is the key to learning. We have included an Answer Guide in the Appendix to assist you. There are two parts to this text. The first part will teach you to prepare a basic return while the second part will introduce some of the more involved aspects of taxation. Each chapter focuses on certain aspects and walks you through that aspect of the tax return step by step. By the time you finish this book you will be amazed at how easy it is to prepare a tax return! Mary W. Adams in an Enrolled Agent, eligible to represent taxpayers before the Internal Revenue Service. She has been preparing tax returns for several years with ABS Tax Service in Mobile, Alabama, giving her real world knowledge of tax preparation. She has been teaching tax preparation courses since 2001 and has captured the fundamentals of basic tax preparation in her own work, while trying to make the learning process as enjoyable as is the teaching process for her. She lives in Mobile, Alabama, with her husband and three children. She continues to prepare tax returns for ABS Tax Service.
Author: Thomson Reuters; Aspatore Publisher: ISBN: 9780314292292 Category : Law Languages : en Pages : 124
Book Description
Understanding Recent Developments in Tax Law provides an authoritative, insiders perspective on developing tax strategies in the wake of American Taxpayer Relief Act of 2012 (ATRA 2012). Featuring experienced partners from law firms across the nation, these experts analyze trends in rate changes for individuals and corporations and identify potential problems in existing tax plans. These top lawyers offer advice on helping clients gain advantages through gifts, keeping abreast of jurisdictional laws, and understanding the penalty differences among businesses, including S corporations and partnerships. From maintaining flexibility in tax strategies to monitoring the shifts in exemption amounts, these experts stress the need to remain mindful of a clients goals while planning and discuss the effects of recent legislation on taxpayers of all incomes. The different niches represented and the breadth of perspectives presented enable readers to get inside some of the great legal minds of today, as these experienced lawyers offer up their thoughts on the keys to success within this evolving legal field.
Author: John A. Miller Publisher: ISBN: Category : Law Languages : en Pages : 640
Book Description
The third edition of The Fundamentals of Federal Taxation is a problem-based, transaction-oriented treatment of the basics of federal taxation. It features a balanced approach toward tax planning and tax policy and is structured for easy accessibility through the use of forty-two chapters, each of which can readily be covered in one, or occasionally two, class sessions. A new chapter in this edition brings together the various exclusions, deductions and credits concerning education. This is a topic of particular relevance to students that often receives scattered treatment in other books. Thoroughly up to date, this edition incorporates the changes arising from the American Taxpayer Relief Act of 2012, the so-called ¿fiscal cliff¿ legislation. The authors also prepare an annual supplement each August. The first half of the book provides students with an understanding of the overall structure of the federal income tax. This part culminates in two major review problems that assist students in integrating the knowledge gained. Thereafter, the book covers various major topics of taxation¿including real estate taxation, intellectual property taxation, family taxation, tax consequences of litigation, and deferred compensation -- with an emphasis on tax planning. It is designed to give students an appreciation for how the law of taxation connects with everyday events of American life. The book also contains chapters on corporate and partnership income taxation, international income taxation and the federal wealth transfer taxes in order to introduce students to those important areas of tax law. In this cogent, straightforward treatment of a complex subject, the topics, the selection of cases, and the design of the problems are all calculated to make tax fun and thought-provoking. This edition is available in both hard copy and electronic versions. A teacher¿s manual with complete solutions to all of the problems is available.
Author: CCH Tax Law Editors
Author: CCH Tax Law Editors
Author: 112th United States Congress
Author: 
Author: United States. Congress. Senate. Committee on Finance
Author: Mary Adams, EA
Author: Thomson Reuters; Aspatore
Author: John A. Miller
Author: CCH Tax Law
Author: Margot L. Crandall-Hollick
Author: