CCH has published a new tax briefing outlining some of the significant tax changes of the past year.

Tax Briefing: 2013 Tax Year-in-Review provides an overview of the main tax law developments of 2013 and their impact on taxpayers and practitioners. The year 2013 included a number of major federal tax developments, starting with the passage of the American Taxpayer Relief Act, or ATRA, the fiscal cliff deal that permanently extended the Bush-era tax cuts for all but higher-income taxpayers.

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, click here, or visit to access the full range of CCH's briefings on significant tax law developments.

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