- 7 -
he paid to Ms. Eads and Ms. Tang were deductible as alimony
during the years in issue under section 215.
Ms. Eads
Section 2153 provides a deduction for amounts paid by a
taxpayer to a former spouse if the payee spouse is required to
include these amounts in gross income under section 71.4
3Sec. 215 was amended by the Deficit Reduction Act of 1984
(DEFRA), Pub. L. 98-369, sec. 422(b), 98 Stat. 494, 797. The
amendment applies to divorce or separation instruments (as
defined in sec. 71(b)(2), as amended) executed after Dec. 31,
1984, or executed before Jan. 1, 1985, but modified on or after
that date if the modification expressly provides that the
amendments to sec. 215 apply to the modification. This
amendment is not applicable to petitioner's divorce from Ms.
Eads, and references to sec. 215 are to this section before its
amendment.
4Sec. 71 was amended by DEFRA sec. 422(a), 98 Stat. 795.
The amendment applies to divorce or separation instruments (as
defined in sec. 71(b)(2), as amended) executed after Dec. 31,
1984, or executed before Jan. 1, 1985, but modified on or after
that date if the modification expressly provides that the
amendments to sec. 71 apply to the modification. This amendment
is not applicable to petitioner's divorce from Ms. Eads, and
references to sec. 71 are to this section before its amendment.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011