For over 50 years, Bloomberg BNA’s renowned flagship daily news service, Daily Tax Report® has helped leading practitioners and policymakers stay on the cutting edge of taxation and...
Accountants are advising their clients to formulate more than one tax-planning strategy that could be implemented at the end of the year depending on how and when lawmakers address expired and expiring tax law, practitioners tell BNA. The need for a multipronged approach was created at the end of 2011 when Congress allowed the patch for the alternative minimum tax and dozens of so-called tax extenders to expire. The need intensified in April when IRS Commissioner Shulman warned that the tax filing season could be a “real disaster” if Congress waits until December to act or if it has to act retroactively in early 2013. Finally, according to tax professionals, it reached a new level of urgency when Congress adjourned in August for a five-week break without enacting any tax changes.
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