2013 opened with a highly significant tax development: the passage of the American Taxpayer Relief Act of 2012 (P.L. 112-240)
late in the day on January 1. While New Year’s Day proved to be the end
of significant tax legislation for the year, 2013 nonetheless had no
shortage of federal tax developments.
The IRS released important
guidance relating to the Patient Protection and Affordable Care Act
(P.L. 112-148), the net investment income tax and additional Medicare
tax, capitalization and repairs, the tax treatment of married, same-sex
couples and much more. The year also saw developments in the area of
international taxation.
There was no
shortage of tax-related information in 2013.
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