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Section 71 provides rules for treatment in certain cases of payments in the nature of or in lieu of alimony or an allowance for support as between spouses who are divorced or separated.
I.R.C. § 71 (b) (1) (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. I.R.C. § 71 (b) (1) (D) —.
26 U.S.C. § 71 (2017) Section Name §71. Alimony and separate maintenance payments: Section Text (a) General rule. Gross income includes amounts received as alimony or separate maintenance payments. (b) Alimony or separate maintenance payments defined. For purposes of this section— (1) In general
§71. Alimony and separate maintenance payments. (a) General rule. Gross income includes amounts received as alimony or separate maintenance payments. (b) Alimony or separate maintenance payments defined. For purposes of this section- (1) In general. The term "alimony or separate maintenance payment" means any payment in cash if-
Along with certain restrictions, § 71(b)(1) defines the term “alimony or separate maintenance payment” to mean any payment in cash if such payment is received by (or on behalf of) a spouse under a divorce or separation instrument.
26 US Code §71: Alimony and Separate Maintenance Payments. (a) General rule. Gross income includes amounts received as alimony or separate maintenance payments. (b) Alimony or separate maintenance payments defined. For purposes of this section— (1) In general. The term “alimony or separate maintenance payment” means any payment in cash if—
A-1 Alimony or separate maintenance payments are, under section 71, included in the gross income of the payee spouse and, under section 215, allowed as a deduction from the gross income of the payor spouse. Q-2 What is an alimony or separate maintenance payment?