现货Tax Legislation: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis (2012)[9780808035534]

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上海宝山

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作者CCH

出版社CCH Incorporated

ISBN9780808035534

出版时间2013-01

装帧平装

纸张其他

页数450页

正文语种英语

上书时间2023-04-19

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商品描述: CCHs 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 (

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