compensatory amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 186 — for purposes of this section
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.