Initially, it was found that, in the context of the national court`s proceedings, the court had ordered the jurors that if they found a breach of the trust obligation by refusal, the reasonable prejudice would be the appropriate value of the interests of the joint venture. The tribunal was not convinced of the IRS`s attempt to separate the content of the underlying legal proceedings from the payment to the NCA by asserting that the settlement agreement was not a sale of common interests, but rather had to satisfy the domestic court`s amended $23 million decision. The IRS has issued guidance on the taxation of personal injury income. All amounts collected as a result of an assault or unlawful death may be taxable, non-taxable or partially taxable, depending on the nature of the case and the nature of the compensation for the injuries suffered. . . .