Year-end tax planning is always complicated by the number of changes that have occurred throughout the year, and 2013 is no exception to that. While congressional action has been largely absent since the passage of the American Taxpayer Relief Act (ATRA) (P.L. 112-240) at the beginning of the year, 2013 has nonetheless seen massive changes, including those enacted under ATRA , final “repair” regulations, guidance on the Patient Protection and Affordable Care Act (P.L. 111-148), IRS recognition of same-sex marriages and many others. Also, while 2013 does not present the uncertainty about the future that 2012 did, there are still many tax incentives scheduled to expire at the end of the year.
Since 1913, CCH has provided tax professionals with the most comprehensive, ongoing, practical and timely analysis of the federal tax law. In the spirit of this tradition, CCH is providing you with a complete analysis of 2013 year-end tax planning strategies.
CCH’s Award-Winning Briefing Now Available
CCH’s Tax Briefing highlighting 2013 year-end tax planning is now available at: http://tax.cchgroup.com/downloads/files/pdfs/legislation/2013yearend.pdf . This CCH Tax Briefing alerts tax practitioners and their clients to what major changes occurred in 2013, as well as potential strategies to make the best planning decisions.