Korean Practice News Letter, Current Issue 4

Korean Practice News Letter, Current Issue 4

President Obama on January 2, 2013, signed the American Taxpayer Relief Act of 2012(Act) averting the “Fiscal cliff” of tax increases and spending cuts.

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The Joint Committee on Taxation estimates that the Revenue provisions in the Act would reduce revenue by 3.9 trillion over a 10-year period, as measured against the current law baseline.

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