Add to ORKGOne critical factor in determining the federal tax treatment of payments made to a spouse pursuant to a separation or divorce is whether those payments can be characterized as support payments. Mr Harris examines the history, rationale, and judicial construction of this support requirement, offers guidelines for attorneys involved with divorce settlement negotiations, and recommends clarifying legislation for this uncertain area of the law
The concept of alimony has been a traditional fixture in the law of divorce ever since the early com...
These Acts relate to child support and alimony generally. HB 261 makes payroll deductions possible i...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
One critical factor in determining the federal tax treatment of payments made to a spouse pursuant t...
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 C...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
In Jacklin v. Commissioner, the Tax Court addressed a dispute concerning the deductibility of alimon...
Taxpayer and his wife voluntarily entered into a written agreement of separation. Pursuant to the ag...
The author believes that applying the provisions of the Internal Revenue Code governing the tax trea...
For tax purposes, payments from one spouse to the other will be classified as alimony if they fit wi...
The economic settlement accompanying a marriage dissolution may consist of one or both of the follow...
[Excerpt] “With the introduction of no-fault divorce, one spouse could unilaterally petition for div...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
Petitioner and her husband separated in January 1919 after marital difficulties. The following seque...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
The concept of alimony has been a traditional fixture in the law of divorce ever since the early com...
These Acts relate to child support and alimony generally. HB 261 makes payroll deductions possible i...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
One critical factor in determining the federal tax treatment of payments made to a spouse pursuant t...
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 C...
This article analyzes in detail the provisions of the 1984 Tax Reform Act relating to property settl...
In Jacklin v. Commissioner, the Tax Court addressed a dispute concerning the deductibility of alimon...
Taxpayer and his wife voluntarily entered into a written agreement of separation. Pursuant to the ag...
The author believes that applying the provisions of the Internal Revenue Code governing the tax trea...
For tax purposes, payments from one spouse to the other will be classified as alimony if they fit wi...
The economic settlement accompanying a marriage dissolution may consist of one or both of the follow...
[Excerpt] “With the introduction of no-fault divorce, one spouse could unilaterally petition for div...
The purpose of this Article is to consider the tax consequences of divorce, particularly those probl...
Petitioner and her husband separated in January 1919 after marital difficulties. The following seque...
This 2002 article explores the tax consequences of transfers in divorce and suggests how the tax con...
The concept of alimony has been a traditional fixture in the law of divorce ever since the early com...
These Acts relate to child support and alimony generally. HB 261 makes payroll deductions possible i...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...