ATRA: Digging into the new tax law
$225.00
Description
Abstract: The American Taxpayer Relief Act of 2012 (ATRA) not only has an effect on individual tax rates, but also can have a significant effect on the bottom lines of real estate developers and investors. This article looks at ATRA’s implications for depreciation, Section 179 expensing and energy-related incentives. A sidebar discusses tax credits available for hiring people from certain target groups that have faced significant barriers to employment.
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