§09
3 cases·3 cited
Statute Text — 26 U.S.C. §09
Statute text not available for this section.
3 Citing Cases
09.38.015(a)(8) (Lexis 2000), and on Alaska Stat. sec. 16.43.150(g) (Lexis 2000), to show that petitioners’ fishing (continued...) - 31 - parties agree that if we were to so hold, petitioners would not be “insolvent” within the meaning of section 108(d)(3), and the insolvency exception of section 108(a)(1)(B) would not apply to the $42,142 of
09.30.070 (Michie 1991). In contrast, respondent argues that prejudgment interest does not constitute an award of damages within the purview of section 104(a)(2). We agree with respondent. Section 104(a)(2) excludes from gross income the amount of any damages (other than punitive damages) received on account of personal injuries or sickness. S
09.30.070 (Michie 1991). In contrast, respondent argues that prejudgment interest does not constitute an award of damages within the purview of section 104(a)(2). We agree with respondent. Section 104(a)(2) excludes from gross income the amount of any damages (other than punitive damages) received on account of personal injuries or sickness. S