Internal Revenue Bulletin:  2009-42 

October 19, 2009 

INCOME TAX


Table of Contents

REG-127270-06 REG-127270-06

Proposed regulations under section 104 of the Code update the regulations to reflect statutory amendments limiting the section 104(a)(2) exclusion to damages for personal physical injuries or physical sickness and delete the “tort or tort-type rights” test.


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