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- Title
The Fiscal Cliff, or How to Wait Until the Last Minute to Accomplish Very Little A Brief Summary of the American Taxpayer Relief Act of 2012.
- Authors
Goldfarb, Robert L.
- Abstract
The article focuses on the brief summary of the American Taxpayer Relief Act of 2012. It says that the law is somehow synonymous to U.S. President Bill Clinton's top tax rate. It states that the act elevates the top capital gains rate, increases the amount of exemption, and renews the 50% bonus depreciation and Small Business expensing provision through 2013. It also cites the elimination of the provision for transfer tax exclusion.
- Subjects
UNITED States; UNITED States tax laws; CLINTON, Bill, 1946-; CAPITAL gains tax laws; TAX exemption laws; BONUS depreciation; SMALL business finance -- Law &; legislation; INHERITANCE &; transfer tax laws
- Publication
Journal of the CPA Practitioner, 2013, Vol 5, Issue 1, p3
- ISSN
2152-4661
- Publication type
Article