Paul L. Caron
Dean




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.

https://taxprof.typepad.com/taxprof_blog/2009/12/kahn-.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

https://www.typepad.com/services/trackback/6a00d8341c4eab53ef0128766e061e970c

Listed below are links to weblogs that reference Kahn: Justifying the Tax Exclusion for Insurance:

Comments