Tax Provisions Up in the Air

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Roger McEowen

Abstract

As the 2012 enters the final quarter, we are fast approaching the expiration of numerous tax provisions as a result of the expiration of the two-year extension of the provisions contained in the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).  That means that the affected Code provisions will return to their pre-EGTRRA status.

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