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Assisted Reproduction

US Tax Court Adjourns case Concerning Egg Donor Compensation


The United Sates Tax Court in Washington DC adjourned a case earlier this month as the case may have wider implications beyond the parties to the case. Judge Mark V. Holmes said that the case of Nichelle Perez v Commissioner of the Internal Revenue, should be adjourned as it addresses the “inclusion of taxable income of the compensation received for the sale or donation of human eggs and related services”

A ruling is expected later in the year.


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