2009 Federal Tax Update
Samuel A. Donaldson
Georgia State University College of Law
October 13, 2009
This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).
Number of Pages in PDF File: 73
Keywords: taxation, update, cases, rulings, regulations, legislation, tax, estate, gift, income, bailout, deduction, credit
JEL Classification: E62, K34, M41
Date posted: October 13, 2009
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