Parsing the Meaning of ‘Personal Injuries’ Under Section 104(a)(2)

Journal of Taxation of Investments, p. 92, Winter 2010

Case Legal Studies Research Paper No. 2011-20

Posted: 2 Sep 2011 Last revised: 5 Sep 2011

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: August 31, 2011

Abstract

In September 2009, the Department of the Treasury and the Internal Revenue Service issued a proposed regulation that would modify a longstanding definition of “personal injuries” under Internal Revenue Code section 104(a)(2). (That section provides an exclusion for “damages received . . . on account of personal physical injuries or physical sickness.”) This regulation project is important, and the proposal is helpful in many respects. But it leaves at least one fundamental question unanswered: What is it that distinguishes a personal injury from any other injury?

Keywords: personal injury, physical injury, injury, tax regulation, IRC Section 104(a)(2)

JEL Classification: K34

Suggested Citation

Jensen, Erik M., Parsing the Meaning of ‘Personal Injuries’ Under Section 104(a)(2) (August 31, 2011). Journal of Taxation of Investments, p. 92, Winter 2010; Case Legal Studies Research Paper No. 2011-20. Available at SSRN: https://ssrn.com/abstract=1920519

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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