Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007

Publication Title

Social Science Research Network

Authors

Samuel A. Donaldson, Georgia State University College of LawFollow

Document Type

Unpublished Paper

Publication Date

10-15-2007

Abstract

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).

Comments

External Links
SSRN

Recommended Citation

Samuel A. Donaldson, Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007, Social Science Research Network (SSRN) (Oct. 15, 2007), available at http://ssrn.com/abstract=1021550.

Institutional Repository Citation

Samuel A. Donaldson, Federal Tax Update: Important Developments in Federal Income, Estate & Gift Taxation Affecting Individuals - August, 2006 to August, 2007, Faculty Publications By Year 572 (2007)
https://readingroom.law.gsu.edu/faculty_pub/572

DOI

10.2139/ssrn.1021550