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Restitution

The search results provide good options for external links:

  • External Link 1 (SEC Enforcement): SEC.gov's "Enforcement and Litigation" page clearly states that the SEC can order disgorgement for distribution to harmed investors16. Also, sec.gov is a trusted domain. I can cite https://www.sec.gov/enforce/enforcement-litigation for this.
  • External Link 2 (History): The Office of Justice Programs provides a document "Restitution - A Historical and Legal Review" which traces restitution to ancient societies and its evolution15. This is a government domain (ojp.gov) and is highly relevant. I can cite https://www.ojp.gov/ncjrs/virtual-library/abstracts/restitution-historical-and-legal-review.
  • External Link 3 (Restitution vs. Damages): Multiple sources discuss the distinction. I will choose a direct and clear one from a reputable legal resource. Attorney Aaron Hall's "Differences Between Restitution and Damages" clearly explains the distinction14. While not a government or major news site, it's a legal firm's article, which is generally acceptable for legal definitions. UpCounsel also provides a good explanation13. I will go with UpCounsel due to its more encyclopedia-like format for definitions. I can cite https://www.upcounsel.com/restitution-damages-in-contract-law-key-concepts-explained.
  • External Link 4 (Tax Implications): IRS-related sources on the deductibility of restitution payments are available8, 9, 10, 11, 12. I'll use irs.gov as the primary domain, or a firm citing it clearly. Eckert Seamans (via IRS clarify search) provides a good summary of IRS clarification on deductibility of settlement and court-ordered payments, including restitution7. I will cite https://www.eckertseamans.com/news-events/client-alerts/irs-clarifies-deductibility-of-settlement-and-court-ordered-payments/. (Self-correction: While Eckert Seamans is a law firm, it's interpreting IRS rules, which is fine. I'll make sure to attribute it correctly to IRS guidance.)

So, the external links are:

  1. https://www.sec.gov/enforce/enforcement-litigation
  2. https://www.ojp.gov/ncjrs/virtual-library/abstracts/restitution-historical-and-legal-review
  3. https://www.upcounsel.com/restitution-damages-in-contract-law-key-concepts-explained
  4. https://www.eckertseamans.com/news-events/client-alerts/irs-clarifies-deductibility-of-settlement-and-court-ordered-payments/

I have all the necessary components for the LINK_POOL and the article structure. I will now write the article.

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