Paul L. Caron

Monday, December 21, 2009

Kahn: Justifying the Tax Exclusion for Insurance

Jeffrey H. Kahn (Washington & Lee) has posted Justifying the Exclusion of Insurance, 125 Tax Notes 1216 (Dec. 14, 2009), on SSRN.  Here is the abstract:

Using § 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.

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