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
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, H24Accepted Paper Series
Date posted: December 18, 2009
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