October 30, 2009 at 18:18 PM EDT
Tax Outlook Warps Year-End Planning
Year-end tax planning advice usually boils down to this: Accelerate deductions into the current year and defer discretionary income into the next. Considering plastic surgery? Do it in 2009 to get the write-off this year. Selling your business? Wait until January to defer taxes. But this year will be different for many taxpayers. One reason is that the annual shift in tax brackets will be smaller for 2010 than it was for 2009. The yearly
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