Recoveries of damages for antitrust violations, etc.

If a compensatory amount which is included in gross income is received or accrued during the taxable year for a compensable injury, there shall be allowed as a deduction for the taxable year an amount equal to the lesser of— For purposes of this section, the term “compensable injury” means— For purposes of this section, the term “compensatory amount” means the amount received or accrued during the taxable year as damages as a result of an award in, or in settlement of, a civil action for recovery for a compensable injury, reduced by any amounts paid or incurred in the taxable year in securing such award or settlement. For purposes of this section, the amount of any unrecovered loss sustained as a result of any compensable injury is— the sum of— For purposes of paragraph (1), the injury period is— For purposes of paragraph (1)— If for the taxable year in which a compensatory amount is received or accrued any portion of a net operating loss carryover to such year is attributable to the compensable injury for which such amount is received or accrued, such portion of such net operating loss carryover shall be reduced by an amount equal to—