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Alternative Minimum Tax › Tax Extensions › Fiscal Cliff

The Alternative Minimum Tax is an aspect of the United States federal tax code that seeks to capture a minimum level of revenue from all taxpayers and to ensure that some earners are not escaping tax liability... more +
The Alternative Minimum Tax is an aspect of the United States federal tax code that seeks to capture a minimum level of revenue from all taxpayers and to ensure that some earners are not escaping tax liability through certain tax breaks or deductions.  Liability under the AMT is calculated by adding certain deductions back into an individual's adjusted gross income, subtracting the AMT exemption and then, paying a percentage of the remaining figure. less -
Mintz - Energy & Sustainability Viewpoints

The Fiscal Cliff Deal’s Impact on Clean Energy - Contains key tax provisions for renewable energy but funding for USDA energy...

Mintz - Energy & Sustainability Viewpoints on

Capping weeks of intense negotiations between the Obama Administration and Congressional leaders to avert the fiscal cliff, the House of Representatives late on the night of Jan. 1 passed HR 8, the American Taxpayer Relief...more

Morgan Lewis

Important New Provisions in the American Taxpayer Relief Act

Morgan Lewis on

From tax rates and tax extenders to the revival of the Pease limitation, the act includes a host of provisions affecting tax-exempt organizations....more

Saul Ewing LLP

Fiscal cliff avoided — what it means for you

Saul Ewing LLP on

While most of us were celebrating the new year, members of the U.S. House and Senate were trying to prevent a fall over the dreaded "fiscal cliff," the combination of automatic tax increases and automatic reductions in...more

FordHarrison

Legal Alert: The Fiscal-Cliff Tax Relief Affected Benefits, Too

FordHarrison on

As most everyone knows by now, Congress adopted, and President Obama signed, legislation – the American Taxpayer Relief Act (the "Act") – that resolves many elements of the so-called "fiscal cliff," i.e., the various tax...more

BakerHostetler

President Obama Signs "Fiscal Cliff" Legislation into Law

BakerHostetler on

As you likely have heard, the President signed the American Taxpayer Relief Act (H.R. 8) (the "Act") on January 2, 2013. The Act, popularly known as the "fiscal cliff" legislation, permanently extends the Bush era tax cuts...more

Burr & Forman

Burr Alert: The Other Side Of The "Fiscal Cliff"

Burr & Forman on

Congress began 2013 by passing "The American Taxpayer Relief Act of 2012" (the "Act") reflecting a plan negotiated by Vice President Biden and Senate Minority Leader Mitch McConnell (R-Ky.) to avoid a series of tax hikes...more

McDermott Will & Emery

Washington Watch: House GOP Leadership and the ‘Fiscal Cliff’

McDermott Will & Emery on

An analysis of the year-end fiscal negotiations and their consequences. As the United States rapidly approached the “fiscal cliff,” negotiations between President Barack Obama and House Speaker John Boehner (R-OH)...more

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