Developments in tax reform: a focus on capital gains and corporate tax rate

Looking ahead to the lame duck session of Congress after the November elections and into the new year when the new 113th Congress will be seated and we will have either a second Obama administration or a new Romney administration, there are increasing developments on the expected debate on tax reform. While nothing will happen on this issue during the current legislative work period – just 8 days in September before breaking until after the elections – the lame duck and new year are certain to see action.

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