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</html><thumbnail_url>https://www.saratoga.com/saratogabusinessjournal/wp-content/uploads/sites/48/2013/04/cardinal20steven.jpg</thumbnail_url><thumbnail_width>400</thumbnail_width><thumbnail_height>500</thumbnail_height><description>By Steve Cardinal , CPA The American Taxpayer Relief Act, which Congress passed and President Obama signed in the first days of 2013, has many provisions. The following is intended to provide an overview of the act....</description></oembed>
