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2006 Federal Tax Update

Samuel A. Donaldson
University of Washington - School of Law

October 1, 2006

Abstract:
This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).

Keywords: federal income tax, tax, cases, rulings, regulations, update, 2006

JEL Classifications: H24, H25

Working Paper Series

Date posted: October 09, 2006 ; Last revised: February 15, 2007

Suggested Citation

Donaldson, Samuel A., 2006 Federal Tax Update (October 1, 2006). Available at SSRN: http://ssrn.com/abstract=935747

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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