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Justifying the Exclusion of InsuranceJeffrey H. KahnFlorida State University - College of Law December 14, 2009 Tax Notes, Vol. 125, 2009 Washington & Lee Legal Studies Abstract: Using section 123 (exclusion for casualty insurance proceeds for excess living expenses) as an example, this article provides a tax policy justification for the general exclusion of insurance proceeds for the insured party.
Number of Pages in PDF File: 3 Keywords: Insurance, Taxation, 123, Excess Living Expenses JEL Classification: H20, H24 Accepted Paper SeriesDate posted: December 18, 2009Suggested CitationContact Information
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