On January 1, 2013, Congress enacted the American Taxpayer Relief Act of 2012 (ATRA). While this legislation will have broad impact on the nation as a whole, in the this paper we take a first look at the aspect of the law that will impact philan...
Taxpayers may treat qualified charitable distributions completed during January 2011 as made on Dec. 31, 2010; may contribute distributions take in December and January