| THE MILITARY PERSONNEL AND CIVILIAN EMPLOYEES' CLAIMS ACT |
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| The Military Personnel and Civilian Employees' Claims Act (PCA) was enacted in 1964 in order to provide relief to service members and to other federal civilian employees for personal property that is lost, damaged, or destroyed as a result of the employees' service with the United States government.More... |
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| MISCELLANEOUS DRIVING RULES |
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| In addition to rules regarding parking a motor vehicle, starting and stopping a motor vehicle, signaling and turning a motor vehicle, and the right-of-way of a motor vehicle, most vehicle and transportation codes contain other driving rules with regard to motor vehicles. Such rules include railroad crossings, mountain driving, and rules with regard to passengers.More... |
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| Federal Tort Claims Act - Federal Government Employees |
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| The Federal Tort Claims Act (FTCA) applies to claims for personal injury caused by the negligence of a federal government employee who is acting within the scope of his or her employment, under circumstances where a private person would be liable under state law. Therefore, the FTCA applies only to personal injury actions that arise from the negligence of a federal government employee.More... |
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| TAX CONSEQUENCES TO A PAYOR FOR A DAMAGES AWARD |
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| When a defendant has been ordered to pay a plaintiff damages in a tort action or has agreed to pay damages to the plaintiff under a settlement agreement, the damages that are paid by the defendant are generally treated for tax purposes as any other expenses that are paid by the defendant. The damages will generally be deductible if they are paid by the defendant directly and are not paid by the defendant's insurance company. The damages will generally be considered to be an ordinary business expense unless they relate to a capital asset and are considered to be a capital expenditure. Capital expenditures are not deductible. They can only be added to the defendant's basis for the capital asset.
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| Automobile Racing |
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| Automobile racing is an inherently dangerous sport due to its high speed. Crashes on the track can mean serious injuries or even fatalities to participants as well as spectators, which could lead to negligence actions against the racing facility's owner.More... |
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