81 Pages Posted: 19 Oct 2007
Date Written: October 15, 2007
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: 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