26 U.S. Code § 186 - Recoveries of damages for antitrust violations, etc.
For purposes of this section, the term “compensatory amount” means the amount received or accrued during the taxable year as damages as a result of an award in, or in settlement of, a civil action for recovery for a compensable injury, reduced by any amounts paid or incurred in the taxable year in securing such award or settlement.
Section 4 of the Clayton Act, referred to in subsec. (b)(3), is classified to section 15 of Title 15.
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