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Tax Season: Cued Up and Ready?
Oleh:
Bonner, Paul
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 215 no. 1 (Jan. 2013)
,
page 32-36.
Topik:
Tax Preparation
;
CPAs
;
Tax Legislation
;
Tax Planning
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.34
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
It's tax preparation season, and for 2012 returns, CPAs have much to consider that's new. They may also have much to consider that is uncertain, since, as of mid-December, the fate of key provisions that expired at the end of 2011 was unresolved and the "fiscal cliff" still unaddressed. Most preparers no doubt recall the delay until mid-February 2011 for the start of filing 2010 individual returns with itemized deductions, caused by the Dec 17, 2010, enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act, PL 111-312. They could see a repeat of this scenario -- or worse -- as the clock ran down on Congress's chance to extend temporary provisions before the end of the year, along with the sunset of provisions of the Economic Growth and Tax Relief Reconciliation Act, PL 107-16, and the Jobs and Growth Tax Relief Reconciliation Act of 2003, PL 108-27.
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