If you reward something, you get more of it. This creates a black market of arranging kidnappings for the tax break.
The original topic about stolen property is the patch for the same kind of loophole. Without this rule, you could arrange to have something of value stolen in order to avoid a taxable transaction. Imagine your employer giving a bonus by leaving an envelope of cash conspicuously unguarded.
The original topic about stolen property is the patch for the same kind of loophole. Without this rule, you could arrange to have something of value stolen in order to avoid a taxable transaction. Imagine your employer giving a bonus by leaving an envelope of cash conspicuously unguarded.