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Friday, March 23, 2012

Crawford & Blattmachr: The Tax Man Wins the Nobel Prize

Tax AnalystsBridget J. Crawford (Pace) & Jonathan G. Blattmachr (Eagle River Advisors, New York), The Tax Man Wins the Nobel Prize, 133 Tax Notes 1421 (Dec. 12, 2011):

[T]he authors review the income tax treatment of prizes and awards, using the Nobel Prize as an example. They examine the unusual case of Dr. Ralph Steinman, who died before being named a Nobel laureate in medicine, and consider whether the cash prize should be treated as income in respect of a decedent.

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