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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • The exclusion at issue here is Sec. 104(a)(2) which reads in relevant part: gross income does not include ... the amount of any damages received (whether by suit or agreement and whether as lump sums or as periodic payments) on account of personal injuries or sickness....4 Since the appropriate question to ask for purposes of Sec. 104(a)(2) is whether the damages were received on account of pers
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