Abstract

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

Samuel A. Donaldson
University of Washington - School of Law

October 15, 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).

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

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

Working Paper Series

Date posted: October 19, 2007 ; Last revised: October 19, 2007

Suggested Citation

Donaldson, Samuel A., Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007 (October 15, 2007). Available at SSRN: http://ssrn.com/abstract=1021550

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Contact Information

Samuel A. Donaldson (Contact Author)

University of Washington - School of Law ( email )

William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States