Judith D. Lawton - Page 6




                                        - 6 -                                         

          respondent's adjustments to the extent of the payments actually             
          received by petitioner.                                                     
          "Fixed" Amount of Child Support                                             
               Treatment as alimony:                                                  
               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.  [Sec. 71(c)(1).]                                 
          See also Ambrose v. Commissioner, T.C. Memo. 1996-128; sec. 1.71-           
          1T(c), Q&A-16, Temporary Income Tax Regs., 49 Fed. Reg. 34456               
          (Aug. 31, 1984).                                                            
               In addition, any payment will be treated as an amount fixed            
          as payable as child support if the payment specified in the                 
          instrument is reduced upon the happening of a "contingency                  
          specified in the instrument relating to a child" or at a time               
          "which can clearly be associated with a contingency".  Sec.                 
          71(c)(2); see also section 1.71-1T, Q&A-16 through 18, Temporary            
          Income Tax Regs., 49 Fed. Reg. 34456-34457 (Aug. 31, 1984).                 
               The term "divorce or separation instrument" includes a court           
          decree requiring a spouse to make support payments to the other             
          spouse.  See sec. 71(b)(2)(C).                                              
               Support amounts determined by court rule                               
               We examine the separation instrument in this case to                   
          determine whether it fixes a sum or part of a payment as payable            
          for the support of a child of the payor spouse.  The March 9,               





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011