Parsing the Meaning of 'Personal Injuries' Under Section 104(a)(2)


Erik M. Jensen


In September 2009, the Department of the Treasury and the Internal Revenue Service issued a proposed regulation that would modify a longstanding definition of “personal injuries” under Internal Revenue Code section 104(a)(2). (That section provides an exclusion for “damages received . . . on account of personal physical injuries or physical sickness.”) This regulation project is important, and the proposal is helpful in many respects. But it leaves at least one fundamental question unanswered: What is it that distinguishes a personal injury from any other injury?


personal injury, physical injury, injury, tax regulation, IRC Section 104(a)(2)

Publication Date


Document Type


Place of Original Publication

Journal of Taxation of Investments

Publication Information

27 Journal of Taxation of Investments 92 (2010)

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COinS Erik M. Jensen Faculty Bio