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