2008 Federal Tax Update

75 Pages Posted: 28 Oct 2008

See all articles by Samuel A. Donaldson

Samuel A. Donaldson

Georgia State University College of Law

Date Written: October 23, 2008


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, 2007, through August, 2008. 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, income, estate, gift, cases, rulings, regulations, legislation, update

JEL Classification: K34, M40, H24

Suggested Citation

Donaldson, Samuel A., 2008 Federal Tax Update (October 23, 2008). Available at SSRN: https://ssrn.com/abstract=1288906 or http://dx.doi.org/10.2139/ssrn.1288906

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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