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Detail
ArtikelFacing the Tax Cliff  
Oleh: Nevius, Alistair M.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 214 no. 5 (Nov. 2012), page 48-53.
Topik: Tax Rates; Expiration; Capital Gains; Economic Growth & Tax Relief Reconciliation Act 2001-US
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.33
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikel You can't pick up a newspaper or go online this fall without seeing stories about the coming "tax cliff" or "taxmageddon" -- the time at the end of this year when the current tax rates for income, capital gains, gifts, and estates are scheduled to expire. The US faced a similar situation at the end of 2010, when, after having had nine years to prepare for the sunset of the lower income, estate, and gift tax rates enacted in the Economic Growth and Tax Relief Reconciliation Act, P.L. 107-16, and seven years to prepare for the sunset of the lower capital gains tax rates enacted by the jobs and Growth Tax Relief Reconciliation Act of 2003, P.L. 108-27, Congress had to scramble to prevent the rates from rising. After 2012, if Congress does not act, the estate, gift, and GST tax regime that existed in 2000 will return.
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