Federal Tax Update Covering August 2008 to August 2009

Samuel A. Donaldson (professor of law, University of Washington) has posted on SSRN his article entitled 2009 Federal Tax Update.  

The abstract of the article is below:

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).