Explore the features and facets of Tax Legislation 2012: Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis
Read a detailed summary
The historic tax cuts enacted by the Economic Growth and Tax Relief
Reconciliation Act of 2001 (EGTRRA) will automatically disappear (“sunset’’)
after December 31, 2012, absent Congressional action. They will be replaced by
rates, deductions, credits and other provisions based on the far less generous
law in place before EGTRRA. Additionally, enhanced capital gains and dividends
tax rates in the Jobs and Growth Tax Relief Reconciliation Act of 2003
(JGTRRA) and subsequent legislation will also sunset after December 31, 2012.
Tax Legislation 2012: ;Sunset of the 2001 & 2003 Tax Relief Acts: Law,
Explanation & Analysis is designed to inform tax practitioners as
to what the Tax Code is scheduled to look like after EGTRRA’s and JGTRRA’s tax
benefits sunset after December 31, 2012.
The Tax Legislation 2012: ; Sunset of the 2001 & 2003 Tax Relief Acts:
Law, Explanation & Analysis is now available in an eBook format
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