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Alimony Treatment for a Single Payment

6 Pages Posted: 27 Dec 2009 Last revised: 7 Jan 2010

Douglas A. Kahn

University of Michigan Law School

Date Written: December 14, 2009

Abstract

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.

Keywords: alimony, taxation, single lump, front-loading, 71, webb, spouse

JEL Classification: H20, H24

Suggested Citation

Kahn, Douglas A., Alimony Treatment for a Single Payment (December 14, 2009). Tax Notes, Vol. 125, 2009; U of Michigan Public Law Working Paper No. 178. Available at SSRN: https://ssrn.com/abstract=1527787

Douglas A. Kahn (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4043 (Phone)

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