# Damages Received on Account of Personal Physical Injuries or Physical Sickness
> **IRS** · Final regulations. · Published 2012-01-23 · Effective 2012-01-23 · 77 FR 3106
## Document
- **Document number:** 2012-1255
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 3106
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-01-23
- **Effective date:** 2012-01-23
- **Treasury docket:** TD 9573
## Abstract

This document contains final regulations relating to the exclusion from gross income for amounts received on account of personal physical injuries or physical sickness. The final regulations reflect amendments under the Small Business Job Protection Act of 1996. The final regulations affect taxpayers receiving damages on account of personal physical injuries or physical sickness and taxpayers paying these damages.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/01/23/2012-1255/damages-received-on-account-of-personal-physical-injuries-or-physical-sickness)
---
*AI Analytics · CC0 1.0*