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Section 71(a)(1)5 provides for inclusion in the payee
spouse's gross income of periodic payments received by that
spouse pursuant to a decree of divorce or separate maintenance in
discharge of a legal obligation imposed on or incurred by the
payor spouse under the decree or under a written instrument
incident to the divorce or separation. Child support payments
are generally not includable in the payee spouse's income and are
not deductible by the payor spouse. When the decree, instrument,
or agreement incident to the divorce covers both alimony payments
to the payee spouse and child support payments, those periodic
payments are deductible by the payor spouse, and taxable to the
payee spouse, unless the terms of the decree, instrument, or
agreement fix an amount for the support of the minor children of
the former spouses. See sec. 71(b);6 Commissioner v. Lester, 366
5SEC. 71. ALIMONY AND SEPARATE MAINTENANCE PAYMENTS.
(a) General Rule.--
(1) Decree of Divorce or Separate Maintenance.–If a
wife is divorced or legally separated from her husband under
a decree of divorce or of separate maintenance, the wife's
gross income includes periodic payments (whether or not made
at regular intervals) received after such decree in
discharge of (or attributable to property transferred, in
trust or otherwise, in discharge of) a legal obligation
which, because of the marital or family relationship, is
imposed on or incurred by the husband under the decree or
under a written instrument incident to such divorce or
separation.
6SEC. 71. ALIMONY AND SEPARATE MAINTENANCE PAYMENTS.
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Last modified: May 25, 2011