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Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 - An Analysis

Gerald W. Paulukonis, Esq.
Publisher: Matthew Bender
PDF :Electronic
$38.00
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ISBN: 9781422427347
Publisher: Matthew Bender
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This article discusses the tax provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub Law 111-312), which was signed by President Barrack H. Obama on December 17, 2010. The Act contains numerous tax provisions meant to stimulate the American economy.

For the individual taxpayer, the Act extends all of the Bush tax cuts, the earned income credit, and eliminates the marriage penalty through 2012.  It also increases the exemption amount for individuals for the alternative minimum tax for 2010 and 2011 and cuts the employee portion of the Social Security tax from 6.2 percent to 4.2 percent on all earned wages up to $106,800 for the 2011 tax period.  For the corporate taxpayer, the Act extends various investment incentives.

Table of Contents

§ 1.00 Introduction
§ 1.01 Temporary Extension of Tax Relief (Title I)
§ 1.02 Temporary Extension of Individual AMT Relief (Title II)
§ 1.03 Temporary Estate Tax Relief (Title III)
§ 1.04 Temporary Extension of Investment Incentives (Title IV)
§ 1.05 Temporary Employee Payroll Tax Cut (Title VI)
§ 1.06 Temporary Extension of Certain Provision (Title VII)