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Changes To Estate, Gift, Generation-Skipping Transfer Tax And Charitable Related Provisions In Recently Enacted "American Taxpayer Relief Act Of 2012" And 2013 Inflation Adjustments
Signed by President Obama on January 3, 2013, H.R. 8, known as the "American Taxpayer Relief Act of 2012" (the "Bill"), addresses various expiring estate, gift and generation-skipping transfer ("GST") tax provisions as well as extends or reinstates certain provisions affecting contributions by individuals to charity.
United States
21 Jan 2013
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