Can I.V.F. Embryos Bring Tax Benefits?

The article raises questions about the potential tax benefits of selling and donating in vitro fertilization (IVF) human embryos. It reports the ruling of the Alabama Supreme Court that frozen embryos should be considered children. It discusses tax deduction issues for donating including embryos as property, classification of embryos given the varying tax treatments for different types of assets, fair market value of embryos, cost to create and maintain embryos.