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Section 215(a) allows a deduction for alimony payments paid
during the payor’s taxable year. Section 215(b) defines alimony
as payment which is includable in the gross income of the
recipient under section 71. Section 71(b) provides a four-step
inquiry for determining whether a cash payment is alimony.
Section 71(b) provides:
SEC. 71(b). Alimony or Separate Maintenance
Payments Defined.–-For purposes of this section--
(1) In general.--The term “alimony or
separate maintenance payment” means any
payment in cash if--
(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 payor
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.
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Last modified: May 25, 2011