COLUMN-Time nears for an American tax overhaul-S

CAMBRIDGE, Mass., Feb 26 (Reuters) - However the U.S. presidential election turns out, the trifecta of the Bush tax cut expiration, the debt limit ceiling on the horizon once again, and the congressionally mandated sequesters - cuts in domestic spending - will force the president and Congress to wrestle with fiscal issues, either in a lame-duck session after the election or in early 2013. The decisions they make will have profound impacts on America's fiscal future.