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of the payor spouse. If alimony is includable in the payee
spouse's gross income under section 71(a), the payor spouse is
allowed to deduct the amount of the alimony paid. Sec. 215(a)
and (b).
Section 71(b)(1) defines alimony or separate maintenance as
any cash payment meeting the four criteria provided in
subparagraphs (A) through (D) of that section. Accordingly, if
any portion of the money paid to or on behalf of Ms. Burkes meets
all four enumerated criteria, that portion is alimony.4 If any
portion of the payments made by Mr. Burkes fails to meet any one
4 Sec. 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
(D) there is no liability to make any such
payment for any period after the death of the
payee spouse and there is no liability to make any
payment (in cash or property) as a substitute for
such payments after the death of the payee spouse.
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Last modified: May 25, 2011