Donaldson: 2009 Federal Tax Update

Samuel A. Donaldson (U. Washington) has posted 2009 Federal Tax Update on SSRN.  Here is the abstract:

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).