2009 Federal Tax Update
Social Science Research Network
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).
Samuel A. Donaldson, 2009 Federal Tax Update, Social Science Research Network (SSRN) (Oct. 13, 2009), available at http://ssrn.com/abstract=1488403.
Institutional Repository Citation
Donaldson, Samuel A., "2009 Federal Tax Update" (2009). Faculty Publications By Year. 37.