Friday, November 7, 2008
Samuel A. Donaldson (University of Washington) has posted 2008 Federal Tax Update (Aug. 2007-Aug. 2008) on SSRN. Here is the 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, 2007, through August, 2008. 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).