Priv. Ltr. Rul. 201313018 (Dec. 14, 2012)

(issue was whether no-fault auto insurance benefits are excludible from gross income under I.R.C. Sec. 104(a)(3); such benefits covers reasonable costs for products, services and accommodations for injured person's care, recovery or rehabilitation and are paid regardless of fault; IRS concludes that such benefits are not includible in gross income based on the statute, regs. and Rev. Rul. 73-154, 1973-1 C.B. 50).