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Taxation & Estate Planning

: TaxProf Blog

Kahn: Justifying the Tax Exclusion for Insurance

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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...

Full post as published by TaxProf Blog on December 21, 2009 (boomark / email).

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