2008 Federal Tax Update

Samuel Donaldson (Professor of Law and, Director, Graduate Program in Taxation, University of  Washington School of Law) has recently posted his article on SSRN entiteld 2008 Federal Tax Update.

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, 2007, through August, 2008. 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).