73 Pages Posted: 13 Oct 2009
Date Written: October 13, 2009
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: Suggested Citation