But what kind of income is it?:
Also, Perez could pay lower tax rates on the income if it were treated as long-term capital gains. Eggs could be considered property she had possessed since birth, in which case the sale could be seen as a long-term capital gain.
If they’re not considered property until removed from her body, the eggs could be seen as generating short-term gains.
Richard Carpenter, Perez’s San Diego-based attorney, said the judge said after the trial that the capital gains questions wouldn’t apply in this case.
I like the phrase “future sperm tax certainty” from the title of the piece. There is more here, from Richard Rubin. For the pointer I thank Vic Sarjoo.