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Tag Archives: deductible alimony
PAYMENT OF ALIMONY HELD NOT DEDUCTIBLE – TAX COURT APPLIES STATE LAW
For alimony to be deductible under Sec. 215 (a) of the Internal Revenue Code (IRC), the payments must meet all four of the conditions specified in IRC Section 71(b) (1). One of those conditions is that the payment not continue … Continue reading
ALIMONY DEDCUTION: PUT IT IN WRITING OR YOU’RE OUT OF LUCK
With Pub. L. 98-369, Congress intended to end controversies over the deduction of alimony by enacting clear straightforward rules. Thus, beginning in 1985 under Section 71 alimony, deductible to the paying spouse and includible in income by the recipient, is … Continue reading
Posted in ALIMONY, DIVORCE, TAX
Tagged # INDIVISIBLE, deductible alimony, divorce decree, Robert S St, Section 71, separation agreement
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