On New Year’s Day 2013, to avoid the so-called “fiscal cliff,” Congress passed the American Taxpayer Relief Act of 2012 (“2012 Act”). The 2012 Act raises taxes on some taxpayers while retaining most of the provisions enacted...more
- American Taxpayer Relief Act Bush-Era Tax Cuts Debt Ceiling Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Income Taxes Portability Tax Rates
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