Abstract

http://ssrn.com/abstract=1952225
 


 



2011 Federal Tax Update


Samuel A. Donaldson


Georgia State University College of Law

October 31, 2011

University of Washington School of Law Research Paper No. 2011-28

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, 2010, through August, 2011. 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: 64

Keywords: tax, income, deduction, policy, gift, estate, federal, update, cases, rulings, regulations, legislation

JEL Classification: E62, H2, K34, M41

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Date posted: November 2, 2011 ; Last revised: August 27, 2012

Suggested Citation

Donaldson, Samuel A., 2011 Federal Tax Update (October 31, 2011). University of Washington School of Law Research Paper No. 2011-28. Available at SSRN: http://ssrn.com/abstract=1952225 or http://dx.doi.org/10.2139/ssrn.1952225

Contact Information

Samuel A. Donaldson (Contact Author)
Georgia State University College of Law ( email )
P.O. Box 4037
Atlanta, GA 30302-4037
United States

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