CCH has published a new tax briefing outlining some of the significant tax changes of the past year.
Important regulations and guidance were also released in 2013 relating to the Affordable Care Act, including the new 3.8-percent Net Investment Income Tax and 0.9-percent Additional Medicare Tax.
Other important tax developments related to the IRS regulations for capitalization and repairs, the tax treatment of married same-sex couples stemming from the Supreme Court decision striking down the key provisions of the Defense of Marriage Act, and much more.
To access the CCH Tax Briefing,