The tax treatment of sperm and egg sales

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.

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