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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,
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