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or separate maintenance payment” means any alimony or separate
maintenance payment (as defined in section 71(b)) that is
includable in the gross income of the recipient under section 71.
Sec. 215(b).
Section 71 provides in pertinent part:
SEC. 71. ALIMONY AND SEPARATE MAINTENANCE PAYMENTS.
(a) General Rule.--Gross income includes amounts
received as alimony or separate maintenance payments.
(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