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Selected Works of Edward Zelinsky
Article
The Taxation of Charitable Endowments’ Investment Incomes
Tax Notes Federal (2020)
  • Edward A. Zelinsky, Benjamin N. Cardozo School of Law
Link
Abstract
In this article, Zelinsky argues that section 206 of the Taxpayer Certainty and Disaster Tax Relief Act of 2019 should stimulate discussion about a broader reform: amending the code to tax the net investment income of all charitable endowments.
Disciplines
Publication Date
January 20, 2020
Citation Information
Edward A. Zelinsky. "The Taxation of Charitable Endowments’ Investment Incomes" Tax Notes Federal Vol. 166 (2020) p. 401
Available at: http://works.bepress.com/edward-zelinsky/408/