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- Title
The New "Fiscal Cliff Tax Legislation"--Preliminary Planning Issues.
- Authors
Mason, Andrew S.; Brander, Saul; Lopata, Eric
- Abstract
The American Taxpayer Relief Act of 2012, signed by the President on January 2, 2013, made significant changes affecting investors. Some of the changes affect only high-income individuals--for example, higher tax rates on ordinary income, most net capital gains, and qualified dividends; limits on the availability of itemized deductions and personal exemption deductions; and changes to estate and gift taxation. Other changes, such as the extension of favorable rules dealing with cost recovery, are more generally applicable. This article provides an overview of the most important developments affecting investors from that Act--as well as changes the Act did not make.
- Publication
Journal of Taxation of Investments, 2013, Vol 30, Issue 3, p3
- ISSN
0747-9115
- Publication type
Academic Journal