Friday, November 12, 2021
Edward A. Zelinsky (Cardozo) has published The Case for Limiting the Estate and Gift Tax Charitable Deductions in Tax Notes. Here is the brief 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.
Hat Tip: TaxProf Blog.