The 2012 American Taxpayer Relief Act Is Enacted

The 2012 American Taxpayer Relief Act (ATRA) includes an increase in individual tax rates for high income levels, a permanent patch for the alternative minimum tax, an extension of the gift and estate tax exemption, and extension of certain expiring provisions.

28 minute read January 30, 2013 at 01:15 PM
By
Richard Stieglitz And Martin Arking
The 2012 American Taxpayer Relief Act Is Enacted

The President and Congress narrowly averted the fiscal cliff with the enactment of the 2012 American Taxpayer Relief Act (ATRA), which President Obama signed into law on Jan. 2, 2013.

This premium content is locked for LawJournalNewsletters subscribers only

ENJOY UNLIMITED ACCESS TO THE SINGLE SOURCE OF OBJECTIVE LEGAL ANALYSIS, PRACTICAL INSIGHTS, AND NEWS IN LawJournalNewsletters

  • Stay current on the latest information, rulings, regulations, and trends
  • Includes practical, must-have information on copyrights, royalties, AI, and more
  • Tap into expert guidance from top entertainment lawyers and experts
Subscribe Now

Already have an account? Sign In Now

For enterprise-wide or corporate access, please contact Customer Service at [email protected] or call 1-877-256-2473.

NOT FOR REPRINT

© 2026 ALM Global, LLC, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.

Continue Reading

Real Property Law

Adverse Possessor Provided Insufficient Evidence to Support TackingTown’s Installation of Guardrails Did Not Constitute a TakingMortgagee Entitled to Deficiency JudgmentLandowner Adequately Alleged Trespass During Renovation

September 01, 2026

Where Is AI Adoption Headed Next? 5 Lessons From Legal Teams

How can legal teams move fast, reduce costs, and handle greater volumes of information? AI has rapidly become the de facto answer. But beneath the enthusiasm for AI, how are practitioners actually using AI-driven tools — and what are they learning as adoption shifts from experimentation to daily operations?

September 01, 2026

Co-ops and Condominiums

Notice of Pendency Provided Constructive Notice to Foreclosure Sale Purchaser

September 01, 2026
Centellic Logo

© Copyright 2026 ALM Global, LLC trading as Centellic.

Advertise with Us Customer Support Terms of Service