Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007

Abstract:     
This update explains several developments in the substantive federal income, estate and gift tax laws affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2006, through September, 2007. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to a very limited extent).

Number of Pages in PDF File: 81

Keywords: tax, update, income, estate, gift, partnership, international, recent, developments, legislation, cases, rulings, regulations

JEL Classification: E62, H20, H24, K34, M40

working papers series