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support his minor children and his obligation to pay maintenance
to Ms. Miller. However, whether an unallocated payment combining
spousal support and child support can be allocated for Federal
income tax purposes depends upon whether the requirements of
section 71(b) and (c) are met. We turn first to the requirements
of section 71(b) to test the unallocated family support payments
for alimony.
Testing Unallocated Family Support Payments for Alimony
In order for any part of an unallocated family support
payment to qualify as alimony, the payment must satisfy the
requirements of section 71(b). Section 71(b)(1) provides:
SEC. 71(b). Alimony or Separate Maintenance
Payments Defined.--For purposes of this section--
(1) In general.--The term "alimony or
separate maintenance payment" means any payment in
cash if--
(A) such payment is received by (or on
behalf of) a spouse under a divorce or
separation instrument,
(B) the divorce or separation instrument
does not designate such payment as a payment
which is not includible in gross income under
this section and not allowable as a deduction
under section 215,
(C) in the case of an individual legally
separated from his spouse under a decree of
divorce or of separate maintenance, the payee
spouse and the payor spouse are not members
of the same household at the time such
payment is made, and
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