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family relationship”), the temporary regulation promulgated along
with the amended version of section 71 in 1984 reflects the
changes to the statutory language.5 The more recent regulation
requires only that alimony payments meet the following
requirements: (a) That payments be made in cash; (b) that
payments not be designated as excludible from the gross income of
the payee and nondeductible by the payor; (c) that payments be
made between spouses who are not members of the same household;
(d) that the payor has no liability to continue to make payments
after the death of the payee spouse; and (e) that payments are
not treated as child support. Sec. 1.71-1T, Q&A-2, Temporary
Income Tax Regs., 49 Fed. Reg. 34455 (Aug. 31, 1984). Further,
section 1.71T, Q&A-3, Temporary Income Tax Regs., makes very
clear that “the [requirement] that alimony or separate
maintenance payments be * * * made in discharge of a legal
obligation * * * [has] been eliminated.” Accordingly,
petitioner’s 2002 payments satisfy the requirements for alimony
payments as outlined in the relevant regulations.
More than 20 years after the enactment of the amended
statute, there is no reason to assume that Congress meant
anything other than what it said in enacting the present version
5 Temporary regulations are entitled to the same weight as
final regulations. See Peterson Marital Trust v. Commissioner,
102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992).
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Last modified: November 10, 2007