64 Pages Posted: 9 Oct 2006
Date Written: October 1, 2006
This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).
Keywords: federal income tax, tax, cases, rulings, regulations, update, 2006
JEL Classification: H24, H25
Suggested Citation: Suggested Citation