CCH Federal Tax Perspectives

Five years after passage of the Patient Protection and Affordable Care and three years after passage of the American Taxpayer Relief Act of 2012, taxpayers continue to craft and fine-tune tax strategies to reflect the many far-reaching effects of these major tax laws and other tax changes. IRS guidance over the past years, however, has also created new rules, with new pitfalls and opportunities to be addressed. And, once again at year-end 2016, the uncertainty over the passage of "tax...
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Five years after passage of the Patient Protection and Affordable Care and three years after passage of the American Taxpayer Relief Act of 2012, taxpayers continue to craft and fine-tune tax strategies to reflect the many far-reaching effects of these major tax laws and other tax changes. IRS guidance over the past years, however, has also created new rules, with new pitfalls and opportunities to be addressed. And, once again at year-end 2016, the uncertainty over the passage of "tax extenders" provisions must be faced. Year-end is traditionally the time to review tax strategies from the past and make any changes for the coming years. Federal Tax Perspectives: Year-End Tax Planning 2017 delivers an overview of the latest developments impacting on this year's year-end tax strategies, as well as authoritative comments and planning from Wolters Kluwer's industry-leading editorial experts. -- Learn what transitional rules have developed to comply with the mandates under the Affordable Care Act, both for individuals and businesses-- Recognize how certain year-end strategies have changed as the result of IRS guidance and enforcement efforts over the past year-- Review traditional year-end techniques in light of current trends-- Double-check strategies with checklists on life-cycle events and deferral/acceleration pointers.