64 Pages Posted: 2 Nov 2011 Last revised: 27 Aug 2012
Date Written: October 31, 2011
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, 2010, through August, 2011. 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
Donaldson, Samuel A., 2011 Federal Tax Update (October 31, 2011). University of Washington School of Law Research Paper No. 2011-28. Available at SSRN: https://ssrn.com/abstract=1952225 or http://dx.doi.org/10.2139/ssrn.1952225