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Tax Court: Payments for Donations of Eggs to Infertile Couples Constitute Income, Not Damages Excludable Under § 104

Following up on my previous posts (links below): Perez v. Commissioner, 144 T.C. No. 4 (Jan. 22, 2014): We acknowledge that this case has received some publicity in tax and nontax publications, which is why it is important to state clearly what it does not concern. It does not require…

Posted on by webmaster in New Cases, Tax

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