Title
Expand the Taxation of Educational and Other Charitable Endowments
Files
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Description
In this article, Zelinsky argues that section 4968, which imposes an annual tax on the investment income of some college and university endowments, should remain in the tax code as a revenue measure and a harbinger of a world in which all charitable endowments pay annual tax on their investment incomes.
Publication Date
11-8-2021
Volume
173
Publisher
Tax Notes Federal
First Page
799
Disciplines
Law | Tax Law
Recommended Citation
Edward A.,
Expand the Taxation of Educational and Other Charitable Endowments,
173
Tax Notes Federal
799
(2021).
https://larc.cardozo.yu.edu/faculty-articles/635