Alimony Treatment for a Single Payment
Douglas A. Kahn
University of Michigan Law School
December 14, 2009
Tax Notes, Vol. 125, 2009
U of Michigan Public Law Working Paper No. 178
The author concludes that, contrary to the IRS and the Tax Court’s position, a single lump sum payment to a divorced spouse can qualify for alimony treatment in some circumstances subject to the front-loading rules. The author also contends that to conform to the requirement of the alimony provision, a payment of a divorced spouse’s legal or medical expenses under a divorce or separation instrument should qualify for alimony treatment even though those payments usually will not satisfy the literal terms of the statute.
Number of Pages in PDF File: 6
Keywords: alimony, taxation, single lump, front-loading, 71, webb, spouse
JEL Classification: H20, H24
Date posted: December 27, 2009 ; Last revised: January 7, 2010
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