2009 Federal Tax Update

73 Pages Posted: 13 Oct 2009  

Samuel A. Donaldson

Georgia State University College of Law

Date Written: October 13, 2009

Abstract

This paper examines significant developments in the federal income, gift, and estate taxation of individuals and small businesses from August, 2008, through August, 2009. It covers important cases, rulings, regulations, and legislation during this period. This paper generally does not address developments in the areas of qualified plans or the taxation of C corporations (except to limited extents).

Keywords: taxation, update, cases, rulings, regulations, legislation, tax, estate, gift, income, bailout, deduction, credit

JEL Classification: E62, K34, M41

Suggested Citation

Donaldson, Samuel A., 2009 Federal Tax Update (October 13, 2009). Available at SSRN: https://ssrn.com/abstract=1488403 or http://dx.doi.org/10.2139/ssrn.1488403

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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