"Fiscal cliff" legislation includes huge number of tax provisions

01/2/2013 | JournalofAccountancy.com

The American Taxpayer Relief Act, passed by Congress on Jan. 1, permanently extends a large number of tax items from the 2001 and 2003 tax acts and extends many expired tax provisions. Here is a comprehensive look at the many changes contained in the bill, as well as other new taxes that took effect Jan. 1.

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