2006 Federal Tax Update
Social Science Research Network
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).
Samuel A. Donaldson, 2006 Federal Tax Update, Social Science Research Network (SSRN) (Oct. 1, 2006), available at http://ssrn.com/abstract=935747.
Institutional Repository Citation
Donaldson, Samuel A., "2006 Federal Tax Update" (2006). Faculty Publications By Year. 35.