Abstract

http://ssrn.com/abstract=1521148
 
 

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Justifying the Exclusion of Insurance


Jeffrey H. Kahn


Florida 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

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Date posted: December 18, 2009  

Suggested Citation

Kahn, Jeffrey H., Justifying the Exclusion of Insurance (December 14, 2009). Tax Notes, Vol. 125, 2009; Washington & Lee Legal Studies. Available at SSRN: http://ssrn.com/abstract=1521148

Contact Information

Jeffrey H. Kahn (Contact Author)
Florida State University - College of Law ( email )
425 W. Jefferson Street
Tallahassee, FL 32306
United States
850.644.7474 (Phone)
HOME PAGE: http://www.law.fsu.edu/faculty/jkahn.html
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