The start of 2013 unfortunately brings with it the need to integrate into your clients' tax planning some new threshold amounts that have been added to the Tax Code. In addition to reviving a handful of extender provisions with their various adjusted gross income thresholds, the American Taxpayer Relief Act of 2012 also introduces new starting points for either direct or indirect tax increases.
Tax Strategy: New Thresholds for Higher-Income Individuals Require Revised Strategies
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