This update explains several developments in the federal income, estate and gift taxes affecting individual taxpayers and small businesses. It contains summaries of significant cases, rulings, regulations, legislation and other matters from August, 2005, through September, 2006. This update generally does not discuss developments in the areas of qualified plans or the taxation of business entities (except to very limited extents).
2006 Federal Tax UpdateSocial Science Research Network
Document TypeUnpublished Paper
Citation InformationSamuel A. Donaldson, 2006 Federal Tax Update, Social Science Research Network (SSRN) (Oct. 1, 2006), available at http://ssrn.com/abstract=935747.