Add to ORKGThe author examines the admissibility of evidence showing the effect of the exemption from federal income tax on damage awards for lost earnings. He includes a procedure for incorporating income tax considerations into the calculation of the present value of an inflation-adjusted, lost earnings award. Also analyzed, under both federal and Florida law, is the propriety of a jury instruction that no part of a lost earnings award is subject to federal income tax
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
In the Small Business Job Protection Act of 1996 Congress decided to limit the exclusion for persona...
This Article addresses the federal tax concerns of personal injury plaintiffs and the lawyers who re...
The author examines the admissibility of evidence showing the effect of the exemption from federal i...
The United States Court of Appeals for the Third Circuit has held that in personal injury actions tr...
Section 104(a)(2) of the Internal Revenue Code excludes from gross income "the amount of any damages...
The Internal Revenue Code enacted in 1954 has continued the 1939 Code provision of law that damages ...
settled the ambiguous issue of when damages are excludible from gross income by amending section 104...
This Note compares recent circuit cases reaching different opinions on whether punitive damages rece...
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has cen...
The Internal Revenue Code (Code) sweeps into gross income all income from whatever source derived, ...
The income tax status of damage awards in personal injury actions assumes greater importance as liti...
Congress, as part of the Small Business Job Protection Act of 1996, l has apparently settled the amb...
The practical aspects of instructing a jury that the amount of its verdict in a personal injury case...
Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injur...
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
In the Small Business Job Protection Act of 1996 Congress decided to limit the exclusion for persona...
This Article addresses the federal tax concerns of personal injury plaintiffs and the lawyers who re...
The author examines the admissibility of evidence showing the effect of the exemption from federal i...
The United States Court of Appeals for the Third Circuit has held that in personal injury actions tr...
Section 104(a)(2) of the Internal Revenue Code excludes from gross income "the amount of any damages...
The Internal Revenue Code enacted in 1954 has continued the 1939 Code provision of law that damages ...
settled the ambiguous issue of when damages are excludible from gross income by amending section 104...
This Note compares recent circuit cases reaching different opinions on whether punitive damages rece...
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has cen...
The Internal Revenue Code (Code) sweeps into gross income all income from whatever source derived, ...
The income tax status of damage awards in personal injury actions assumes greater importance as liti...
Congress, as part of the Small Business Job Protection Act of 1996, l has apparently settled the amb...
The practical aspects of instructing a jury that the amount of its verdict in a personal injury case...
Since the adoption in 1919 of the Revenue Act of 1918, damages received on account of personal injur...
This paper will examine the history of damage award taxation beginning with the earliest income tax ...
In the Small Business Job Protection Act of 1996 Congress decided to limit the exclusion for persona...
This Article addresses the federal tax concerns of personal injury plaintiffs and the lawyers who re...