Eleanor A. Burkes - Page 7

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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