- 16 -
previously stated, alimony or separate maintenance payments are
defined by section 71(b), which provides in part:
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.
It is clear that in this case both the temporary order for
maintenance and support and the judgment for dissolution meet the
criteria of section 71(b), and payments made therefore are
alimony.
However, section 71(c)(1) provides that section 71(a) “shall
not apply to that part of any payment which the terms of the
divorce or separation instrument fix * * * as a sum which is
payable for the support of children of the payor spouse.”
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: May 25, 2011