Tax Issues in Litigation : Treatment of Judgment and Settlement Payments and Deductibility of Legal Expenses.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Actions and defenses.

Fees, Professional.

Tax incentives.

Physical Description:

1 online resource (12 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2004.

System Details:

text file

Summary:

Examines tax issues in litigation, focusing on the income tax consequences of judgement and settlement payments to the payment recipient and the payor, as well as the deductibility of legal expenses incurred in a lawsuit. Discusses legislation proposed in the 108th Congress that would affect these tax consequences.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Tax Issues in Litigation

Access Restriction:

Restricted for use by site license.