- 5 -
section 215 and, at the other, section 71. In pertinent part,
section 215 provides:
(a) General Rule.--In the case of an individual,
there shall be allowed as a deduction an amount equal
to the alimony or separate maintenance payments paid
during such individual’s taxable year.
(b) Alimony or Separate Maintenance Payments
Defined.--For purposes of this section, the term
“alimony or separate maintenance payment” means any
alimony or separate maintenance payment (as defined in
section 71(b)) which is includable in the gross income
of the recipient under section 71.
Section 71(a) provides: “Gross income includes amounts received
as alimony or separate maintenance payments.” Section 71(b)(1)
provides:
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 includable 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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011