Two recent cases suggest an important difference between the current tax treatment of alimony payments and the pre-1984 treatment of alimony payments.
Settling Alimony Obligations
Two recent cases suggest an important difference between the current tax treatment of alimony payments and the pre-1984 treatment of alimony payments. 'Alimony,' of course, is a defined term, and the definition can be structured to include whatever transfers seem appropriate from a tax policy perspective as distinct from the meaning of the term for state law purposes.
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