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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.
Section 71(c), relating to payments to support children,
provides in relevant part:
(c) Payments to Support Children.--
(1) In general.--Subsection (a) shall not
apply to that part of any payment which the terms
of the divorce or separation instrument fix (in
terms of an amount of money or a part of the
payment) as a sum which is payable for the support
of children of the payor spouse.
(2) Treatment of certain reductions related
to contingencies involving child.--For purposes of
paragraph (1), if any amount specified in the
instrument will be reduced--
(A) on the happening of a contingency
specified in the instrument relating to a
child (such as attaining a specified age,
marrying, dying, leaving school, or a similar
contingency), or
(B) at a time which can clearly be
associated with a contingency of a kind
specified in subparagraph (A),
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Last modified: May 25, 2011