Title

Expand the Taxation of Educational and Other Charitable Endowments

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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

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