Tax Provisions in the American Taxpayer Relief Act of 2012
Tax Provisions in the American Taxpayer Relief Act of 2012 (ATRA), Jim Nunns and Jeff Rohaly. January 9, 2013 “The fiscal cliff debate culminated in the passage of the American Taxpayer Relief Act of 2012 (ATRA). ATRA makes permanent most of the tax cuts enacted in 2001 and 2003, permanently patches the alternative minimum tax, …