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(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 includible 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 payer 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.
(2) Divorce or Separation instrument.-–The
term “divorce or separation instrument” means
–-
(A) a decree of divorce or separate maintenance
or a written instrument incident to such a decree,
(B) a written separation agreement, or
(C) a decree (not described in subparagraph (A))
requiring a spouse to make payments for the
support or maintenance of the other spouse.
(c) Payments To Support Children.--
(1) In general.--Subsection (a) 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 payer spouse.
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Last modified: May 25, 2011