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Adobe PDFAmerican Taxpayer Relief Act of 2012: Tax Implications for U.S. Taxpayers Living Abroad
Henry P. Bubel, Matthew Kohley, Jenny L. Longman; Patterson Belknap Webb & Tyler LLP;
Legal Alert/Article
January 16, 2013, previously published on January 2013
Although the American Taxpayer Relief Act of 2012 (“Fiscal Cliff Legislation”) passed last week does not contain any sweeping changes targeted at U.S. taxpayers living abroad, a number of provisions are relevant to such U.S. taxpayers - in particular, the sections dealing with income...