On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (HR 4853) (the “2010 Tax Relief Act”).
The 2010 Tax Relief Act extends for two years the tax cuts enacted in 2001 and 2003, provides significant short-term estate tax relief, and contains numerous other tax incentives for businesses and individuals, with an overall stated purpose of accelerating economic growth and job creation.
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