Impending "fiscal cliff" involves a huge number of tax items

10/29/2012 | Journal of Accountancy print issue

Media coverage of the fiscal and tax cliff has focused on expiration of the current tax rates and mostly overlooked the host of tax provisions that expire at year-end -- or have already expired. This article looks at all the expired and expiring tax items -- from income, capital gains and estate tax rates, to various credits, deductions and special provisions -- that make the impending tax cliff so daunting.

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