![]() (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 (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, ![]() (A) such payment is received by (or on behalf of) a spouse under a divorce or separation instrument, The term "alimony or separate maintenance payment" means any payment in cash if. ![]() (b) Alimony or separate maintenance payments definedįor purposes of this section- (1) In general Gross income includes amounts received as alimony or separate maintenance payments. Alimony and separate maintenance payments (a) General rule Jump To: Source Credit Amendments Effective Date Cross Reference §71. ![]()
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