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).
2009 Federal Tax UpdateSocial Science Research Network
Document TypeUnpublished Paper
Citation InformationSamuel A. Donaldson, 2009 Federal Tax Update, Social Science Research Network (SSRN) (Oct. 13, 2009), available at http://ssrn.com/abstract=1488403.