Comment on FR Doc # E9-22221

COMMENT In the document, Damages Received On Account of Personal Physical Injuries or Physical Sickness, we must know what it means that “the damages were received on account of the personal injury”. As we know the language "on account of" of Sec. 104(a)(2) is not clear, hence, not only that we should “look at the particular statutory language, but also to the devise of the ruling as a whole and to its object and policy.' "Section 61(a) defines gross income as "all income from whatever source derived," “gaining to wealth are generally thought to be gross income unless the taxpayer can show that the accession falls within a specific exclusion. Exclusions from returns are interpreted narrowly. To my personal opinion, emotional distress should be part of the special exclusion from gross income. The term “attributable to a physical injury or physical sickness” can be direct or indirect, and both should meet the “on account of” criteria. For example, emotional distress can be caused directly from a major accident at work resulting of a loss a specific part or a body such as a leg or an arm. On the other hand, we often think that emotional stress is a mental condition but in reality it can be a result of many physical ailments. For example, some of the physical implication of emotional stress can include heart disease, irritable bowel syndrome , decrease immune function, ulcers, memory loss, depression, inflammatory conditions such as musculoskeletal pain, weight gain, insomnia, indigestion, infertility…and many others. I strongly believe that taxpayers should exclude damages received for emotional distress.