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‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses

As part of legislation enacted in early 2013 to avert the so-called “fiscal cliff,” Congress temporarily extended several beneficial tax provisions for businesses, including the research credit, the active financing exception...more

1/7/2013 - American Taxpayer Relief Act Business Taxes Capital Gains Dividends Fiscal Cliff Foreign Corporations Income Taxes S-Corporation Tax Exemptions Tax Incentives

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