This annual update on trust, estate, and gift taxation covers recent IRS guidance and administrative issuances, relevant legislative proposals, and selected court decisions for the period ending June 2025.
ESTATES TRUSTS & GIFTS
October 2025 - The Tax Adviser
INDIVIDUALS
Current developments in taxation of individuals: Part 2
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending April 2025.
TAX CLINIC
corporations & shareholders
credits against tax
EMPLOYEE BENEFITS
expenses & deductions
GAINS & LOSSES
procedure & administration
STATE & LOCAL TAXES
COLUMNS
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
