I'm looking at it this way ... income tax is tax paid on INCOME ... if you have no income, you pay no income tax ...
what would you categorize the loss under on a tax form? - I realize that is your question, Gary, so I guess I am partially answering it with another question ...
loss of wages is something you can get insurance against, but I don't know if it would cover the loss of a gig or two ...
t.