Taxation Issues from August 2006 through September 2007 – an Update

Samuel A. Donaldson (Associate Professor, University of Washington School of Law) has recently posted on SSRN his article entitled Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals – August, 2006 to August, 2007.

Here is the abstract of his article:

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, 2006, through September, 2007. 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).