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

81 Pages Posted: 19 Oct 2007  

Samuel A. Donaldson

Georgia State University College of Law

Date Written: 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 Classification: E62, H20, H24, K34, M40

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: https://ssrn.com/abstract=1021550 or http://dx.doi.org/10.2139/ssrn.1021550

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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