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Jan 03, 2013

Federal Income Tax Changes for 2013

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With the resolution of the so-called “fiscal cliff” by the enactment of the American Taxpayer Relief Act of 2012 (the “2012 Tax Act”), there have been changes to the tax laws that were to apply to individuals and other taxpayers beginning in 2013. This memorandum summarizes changes to the Internal Revenue Code of 1986, as amended (the “Code”), that were scheduled to apply in 2013 as modified by the changes enacted as part of the 2012 Tax Act, which are generally effective as of January 1, 2013. This memorandum also summarizes new taxes that take effect in 2013. Additional tax law changes may be proposed in further fiscal discussions during the year.

View full memo, "Federal Income Tax Changes for 2013"

Authors and Contributors

Laurence Bambino

Partner

Tax

+1 212 848 4213

+1 212 848 4213

New York

Roger Baneman

Of Counsel

Tax

+1 212 848 4894

+1 212 848 4894

New York

Laurence Crouch

Partner

Tax

+1 650 838 3718

+1 650 838 3718

Menlo Park

Kristen Garry

Partner

Tax

+1 202 508 8186

+1 202 508 8186

Washington DC

Alfred C. Groff

Of Counsel

Tax

+1 202 508 8090

+1 202 508 8090

Washington DC

Thomas Johnston

Partner

Tax

+1 202 508 8022

+1 202 508 8022

Washington DC

Robert A. Rudnick

Partner

Tax

+1 202 508 8020

+1 202 508 8020

Washington DC

Michael Shulman

Partner

Tax

+1 212 848 8080

+1 212 848 8080

New York

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