文章基本信息

标题：Taxation Of Mandatory Restitution Received By Victims Of Human Trafficking
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作者：Christine Haynes ; Bruce M. Bird ; Mark Wills 等
期刊名称：Journal of Business & Economics Research
印刷版ISSN：1542-4448
电子版ISSN：2157-8893
出版年度：2013
卷号：12
期号：1
页码：29-36
语种：English
出版社：The Clute Institute for Academic Research
摘要：In Notice 2012-12, the Internal Revenue Service announced that awards of mandatory restitution received by victims of human trafficking under 18 U.S.C. 1593 of the Trafficking Victims Protection Act of 2000 are excluded from gross income. This article examines the basic provisions of the Trafficking Victims Protection Act of 2000, the calculation of mandatory restitution, publicly available resources involving human trafficking, and the taxability of damages involving physical versus nonphysical injury under civil law.
关键词：Mandatory Restitution;Victims of Human Trafficking;Awards;Gross Income