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during 1999, and (3) his $114 payment to Dr. Caffaro on October
29, 1999.
Discussion
I. Alimony Deduction
A. Introduction
1. Statutory Overview
Generally, alimony and separate maintenance payments
(hereinafter collectively referred to as alimony) are taxable to
the recipient and deductible by the payor. Secs. 61(a)(8),
71(a), 215(a). Section 71(b)(1) defines “alimony” as follows:
(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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