69 Pages Posted: 28 Nov 2010
Date Written: November 15, 2010
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, 2009, through September, 2010. 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, deduction, policy, gift, estate, federal, update, cases, rulings, regulations, legislation
JEL Classification: E62, H2, K34, M41
Suggested Citation: Suggested Citation