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  2. Cesarini v. United States - Wikipedia

    en.wikipedia.org/wiki/Cesarini_v._United_States

    Cesarini v. United States, 296 F. Supp. 3 (N.D. Ohio 1969), [1] is a historic case decided by the U.S. District Court for the Northern District of Ohio, where the court ruled that treasure trove property is included in gross income for the tax year when it was discovered.

  3. Structured settlement - Wikipedia

    en.wikipedia.org/wiki/Structured_settlement

    The typical structured settlement arises and is structured as follows: An injured party (the claimant) comes to a negotiated settlement of a tort suit with the defendant (or its insurance carrier) pursuant to a settlement agreement that provides as consideration, in exchange for the claimant's securing the dismissal of the lawsuit, an agreement by the defendant (or, more commonly, its insurer ...

  4. Structured settlement factoring transaction - Wikipedia

    en.wikipedia.org/wiki/Structured_settlement...

    Structured settlements experienced an explosion in use beginning in the 1980s. [2] Growth in the United States was most likely attributable to the favorable federal income tax treatment for such settlements receive as a result of the 1982 amendment of the Internal Revenue Code to add 26 USC § 130. [3] [4]

  5. Ohio Supreme Court clears legal hurdle for NEXUS settlement ...

    www.aol.com/ohio-supreme-court-clears-legal...

    Lorain County Auditor Craig Snodgrass had objected to the tax commissioner’s settlement, which set the taxable value of Ohio’s portion of the 256-mile interstate NEXUS pipeline at $950 million ...

  6. Oregon Senate passes bill to eliminate taxes on wildfire ...

    www.aol.com/oregon-senate-passes-bill-eliminate...

    “There shall be subtracted from federal taxable income any amount received in judgment or settlement resulting from a civil action arising from wildfire, as defined in ORS 477.089, and awarded ...

  7. Modified endowment contract - Wikipedia

    en.wikipedia.org/wiki/Modified_endowment_contract

    A modified endowment contract (MEC) is a cash value life insurance contract in the United States where the premiums paid have exceeded the amount allowed to keep the full tax treatment of a cash value life insurance policy. In a modified endowment contract, distributions of cash value are taken from taxable gains first as compared to ...

  8. Tax debt relief: How to resolve your debt with the IRS

    www.aol.com/finance/tax-debt-relief-resolve-debt...

    Tax settlement services offer to help you resolve your tax debt with the IRS by negotiating payment plans, penalty abatements or offers in compromise on your behalf.

  9. Internal Revenue Code section 61 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 61) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that "[e]xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived