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Section 61 defines gross income to mean all income from
whatever source derived, including alimony or separate
maintenance payments. Sec. 61(a)(8). Whether a payment
constitutes alimony or separate maintenance within the meaning of
section 61(a)(8) is determined by reference to section 71.
Section 71(a) generally provides that gross income includes
amounts received as alimony or separate maintenance payments.
Section 71(b)(1) defines the term "alimony or separate
maintenance payment" as 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.
Section 215 allows an individual, in computing adjusted
gross income, to deduct an amount equal to alimony or separate
maintenance paid during such individual's taxable year if such
amount is includable in the gross income of the recipient under
section 71. Accordingly, if the amounts in issue fail to meet
any of the requirements of section 71(b)(1), such amounts are not
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Last modified: May 25, 2011