Paul L. Caron

Monday, November 29, 2010

Donaldson: 2010 Federal Tax Update

Samuel A. Donaldson (U. Washington) has posted 2010 Federal Tax Update 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, 2009, through September, 2010. 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).

For Sam's Federal Tax Updates for prior years, see 2009, 2008, 2007, and 2006.

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