Title

The Case for Limiting the Estate and Gift Tax Charitable Deductions

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Description

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.

Publication Date

11-1-2021

Volume

102

Publisher

Tax Notes State

First Page

519

Disciplines

Law | Taxation-State and Local | Tax Law

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