At midnight on December 31, 2012, the United States briefly fell off of the much-anticipated and highly publicized "fiscal cliff," with income tax rates rising on most taxpayers and a host of substantial spending cuts...more
- Alternative Minimum Tax American Taxpayer Relief Act Capital Gains Dividends Estate Tax Federal Budget Fiscal Cliff Income Taxes Payroll Taxes
Since Section 1(h)(11) was enacted as part of the Jobs and Growth Tax Relief Reconciliation Act of 2003, questions have been raised on exactly how to interpret the section's legislative history. Under this provision, a...more
- Corporate Taxes Income Tax Treaty IRS Qualified Foreign Corporation
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