On December 31, 2012, a variety of temporary tax provisions which were part of the “fiscal cliff” expired. Two days later, the American Taxpayer Relief Act

On 31 December 2012, a variety of temporary tax provisions that were part of the "fiscal cliff" expired. Two days later, the American Taxpayer Relief Act of 201

Provides an overview of the American Taxpayers Relief Act of 2012 (also referred to as the 2012 Taxpayer Relief Act) that was signed into law on Jan. 2, 2013.