Type PLR Subject 2.00 - Income Tests - (75% & 95%) 2.05 - Litigation Recoveries 7.03 - Built-in Gains Keywords Built-in Gains, Tax on Generally Regulations Eminent Domain Gross Income Defined Eminent Domain Just Compensation Takings Just Compensation Litigation Recoveries Attorney Fees and Court Costs Generally Takings Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1348007.pdf Tax Report Link TaxReport201333 Summary Eminent Domain Gain not Subject to Built-in Gains Tax Title 201348007 Guidance Tags PLR - 201348007