Advertisement Spring 2013 Law Student Legal Writing Contest Winner Introduction On January 2, 2013, President Barack Obama signed the American Taxpayer Relief Act of 2012 (“ATRA”).[1] ATRA § 104 provides for annual inflation adjustments for purposes of the alternative minimum tax (“AMT”).[2] The law also makes Bush tax cuts permanent.[3] This paper focuses on … Continue reading Far From Perfection: Individual Alternative Minimum Tax Is Still Alive