Update on 2010 Federal Tax

Samuel A. Donaldson (Associate Dean, Professor of Law, University of Washington School of Law) recently published his article entitled 2010 Federal Tax Update, Nov. 15, 2010. The abstract available on SSRN is available below:

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).