After the fiscal cliff deal failed to include a framework for comprehensive tax reform, many in Washington predicted that the momentum for tax reform would wither away. Although Congress has many important issues on its...more
- American Taxpayer Relief Act Bonds Derivatives Discussion Draft FIFO Financial Instruments Fiscal Cliff Harvesting Losses Hedge Funds Tax Reform Ways and Means Committee
On January 1, 2013, the Senate and House of Representatives passed the American Taxpayer Relief Act of 2012 (“ATRA”), signed into law by President Obama on January 2. ATRA averts the “fiscal cliff” by making permanent the...more
- Alternative Minimum Tax American Taxpayer Relief Act Capital Gains Dividends Farm Bill Fiscal Cliff Income Taxes Medicare Taxes Roth Conversions Sequestration Tax Credits Tax Rates
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