This tax musing gives equal time to the anti-Buffetts, business groups advocating tax reform instead of hikes. This article by Michael Cohn in Accounting Today discusses it:
http://www.accountingtoday.com/news/Small-Business-Tax-Reform-Hikes-Fiscal-Cliff-64808-1.html
Hopefully everyone will meet in the middle before we go off the Fiscal Cliff!
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