The Case for Limiting the Estate and Gift Tax Charitable Deductions

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Publication Date

11-1-2021

Journal

Tax Notes State

Abstract

In this article, Zelinsky argues that all large estates should support the federal treasury and that Congress should limit the estate and gift tax charitable deductions to ensure that they pay some tax.

Volume

102

First Page

519

Publisher

Tax Analysts

Disciplines

Law | Taxation-State and Local | Tax Law

Recommended Citation

Edward A. Zelinsky, The Case for Limiting the Estate and Gift Tax Charitable Deductions, 102 Tax Notes State 519 (2021).
https://larc.cardozo.yu.edu/faculty-articles/634