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alimony payments are tax deductible by the payor spouse in “an
amount equal to the alimony or separate maintenance payments paid
during such individual’s taxable year.”
Payments to a third party on behalf of a spouse and pursuant
to the terms of a divorce decree may be alimony if those payments
would otherwise qualify as such. See sec. 1.71-1T(b), Q&A-6,
Temporary Income Tax Regs., 49 Fed. Reg. 34455 (Aug. 31, 1984).
The term “alimony” means any alimony as defined in section 71.
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
includable in gross income * * * 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
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