2006 Federal Tax Update

Publication Title

Social Science Research Network

Document Type

Unpublished Paper

Publication Date

10-1-2006

Abstract

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).

Comments

External Links
SSRN

Recommended Citation

Samuel A. Donaldson, 2006 Federal Tax Update, Social Science Research Network (SSRN) (Oct. 1, 2006), available at http://ssrn.com/abstract=935747.

DOI

10.2139/ssrn.935747

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