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1.66 MB
Extraction Summary
7
People
5
Organizations
0
Locations
10
Events
8
Relationships
14
Quotes
Document Information
Type:
Table of contents
File Size:
1.66 MB
Summary
This document is a table of contents listing significant U.S. tax-related topics and events chronologically from May 2011 to January 2013. Key entries include legislation like the American Taxpayer Relief Act of 2012, economic events such as the "fiscal cliff," court cases including Wandry v. Commissioner, and policy proposals like the "Buffett Rule." Each item is dated and provides a brief description of the topic.
People (7)
| Name | Role | Context |
|---|---|---|
| Wandry | ||
| Mohamed | ||
| President Obama | ||
| Petter | ||
| Procter | ||
| Chancellor | ||
| Mitchell |
Organizations (5)
| Name | Type | Context |
|---|---|---|
| IRS | ||
| Supreme Court | ||
| Treasury Department | ||
| Tax Court | ||
| Super Committee |
Timeline (10 events)
American Taxpayer Relief Act of 2012
Hurricane Sandy
fiscal cliff
Affordable Care Act upheld
Paying a Fair Share Act
President Obama's Fiscal Year 2013 Budget
Sensible Estate Tax Act of 2011
American Jobs Act of 2011
Budget Control Act of 2011
2010 Tax Act
Relationships (8)
→
→
→
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versus
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versus
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versus
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versus
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versus
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Key Quotes (14)
"American Taxpayer Relief Act of 2012"Source
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Quote #1
"net investment income"Source
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Quote #2
"defined value"Source
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Quote #3
"fiscal cliff"Source
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Quote #4
"non-acquiesces"Source
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Quote #5
"high earners"Source
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Quote #6
"Paying a Fair Share Act"Source
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Quote #7
"high-income"Source
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Quote #8
"Green Book"Source
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Quote #9
"Super Committee"Source
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Quote #10
"Sensible Estate Tax Act of 2011"Source
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Quote #11
"Buffett Rule"Source
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Quote #12
"credit shelter trusts"Source
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Quote #13
"portability"Source
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Quote #14
Full Extracted Text
Complete text extracted from the document (2,689 characters)
01/10/13
Selected overview of the "American Taxpayer Relief Act of 2012" (H.R. 8): 2001 and
2003 tax cuts largely made permanent, but higher taxes for the top 1% to 2%
2013-01
Selected overview of the "American Taxpayer Relief Act of 2012" (H.R. 8): 2001 and
2003 tax cuts largely made permanent, but higher taxes for the top 1% to 2%
2013-01
2012
12/31/12
Proposed regulations on the 3.8% tax on "net investment income"; Wandry again, and
how many gift tax dollars the "defined value" clause saved
2012-09
Proposed regulations on the 3.8% tax on "net investment income"; Wandry again, and
how many gift tax dollars the "defined value" clause saved
2012-09
11/30/12
The "fiscal cliff," alternative minimum tax and transfer taxes; IRS "non-acquiesces" in
Wandry; possible taxpayer relief for those affected by Hurricane Sandy
2012-08
The "fiscal cliff," alternative minimum tax and transfer taxes; IRS "non-acquiesces" in
Wandry; possible taxpayer relief for those affected by Hurricane Sandy
2012-08
10/31/12
Countdown to the election; selected 2013 inflation-adjusted numbers and various
planning points; Wandry appeal withdrawn
2012-07
Countdown to the election; selected 2013 inflation-adjusted numbers and various
planning points; Wandry appeal withdrawn
2012-07
09/25/12
The looming "fiscal cliff" and the shape of possible future tax legislation; how NOT to
substantiate a charitable deduction (Mohamed v. Commissioner); Wandry appealed
2012-06
The looming "fiscal cliff" and the shape of possible future tax legislation; how NOT to
substantiate a charitable deduction (Mohamed v. Commissioner); Wandry appealed
2012-06
07/31/12
The Supreme Court's health care decision: The Affordable Care Act upheld
2012-05
The Supreme Court's health care decision: The Affordable Care Act upheld
2012-05
06/11/12
Wandry v. Commissioner: yes, another taxpayer victory using a "defined value"
formula clause - but caution may be in order
2012-04
Wandry v. Commissioner: yes, another taxpayer victory using a "defined value"
formula clause - but caution may be in order
2012-04
04/19/12
Supreme Court arguments on the health care law; Medicare taxes taking effect in
2013: 0.90% on the wages of "high earners" and 3.8% tax on "net investment
income"; the Buffett Rule and the "Paying a Fair Share Act" (S. 2230)
2012-03
Supreme Court arguments on the health care law; Medicare taxes taking effect in
2013: 0.90% on the wages of "high earners" and 3.8% tax on "net investment
income"; the Buffett Rule and the "Paying a Fair Share Act" (S. 2230)
2012-03
03/08/12
Tax proposals on "high-income" taxpayers from President Obama's Fiscal Year 2013
Budget and the Treasury Department's "Green Book"
2012-02
Tax proposals on "high-income" taxpayers from President Obama's Fiscal Year 2013
Budget and the Treasury Department's "Green Book"
2012-02
01/23/12
Estate of Petter v. Commissioner: another taxpayer victory using a "defined value"
formula clause, and the legacy of Procter v. Commissioner
2012-01
Estate of Petter v. Commissioner: another taxpayer victory using a "defined value"
formula clause, and the legacy of Procter v. Commissioner
2012-01
2011
12/02/11
"Super Committee" bows out; 2012 inflation-adjusted numbers and various planning
points; the "Sensible Estate Tax Act of 2011" (H.R. 3467)
2011-09
"Super Committee" bows out; 2012 inflation-adjusted numbers and various planning
points; the "Sensible Estate Tax Act of 2011" (H.R. 3467)
2011-09
10/21/11
The American Jobs Act of 2011: the 28% limitation, the millionaires' surtax, and the
"Buffett Rule"
2011-08
The American Jobs Act of 2011: the 28% limitation, the millionaires' surtax, and the
"Buffett Rule"
2011-08
09/16/11
The Budget Control Act of 2011 (Pub. L. 112-25) and the "Super Committee": reduce
the deficit - or else!
2011-07
The Budget Control Act of 2011 (Pub. L. 112-25) and the "Super Committee": reduce
the deficit - or else!
2011-07
07/28/11
How certain discretionary language almost made a credit shelter trust taxable in the
trustee/beneficiary's estate (Estate of Chancellor v. Commissioner)
2011-06
How certain discretionary language almost made a credit shelter trust taxable in the
trustee/beneficiary's estate (Estate of Chancellor v. Commissioner)
2011-06
06/13/11
A Tax Court valuation case that illustrates just how far apart the experts can be, and
how a judge evaluates those experts (Estate of Mitchell)
2011-05
A Tax Court valuation case that illustrates just how far apart the experts can be, and
how a judge evaluates those experts (Estate of Mitchell)
2011-05
05/03/11 Additional thoughts on last December's 2010 Tax Act: lifetime gifts (GRATS, Sales to
Defective Grantor Trusts and QPRTs) and how "credit shelter trusts" are still relevant
despite the "portability" of a deceased spouse's estate tax exclusion
2011-04
Defective Grantor Trusts and QPRTs) and how "credit shelter trusts" are still relevant
despite the "portability" of a deceased spouse's estate tax exclusion
2011-04
Tax Topics - Table of Contents - 2013 - 2
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