Alimony Treatment for a Single Payment by Douglas Kahn

by Annette Burns on January 26, 2010

Alimony Treatment for a Single Payment Douglas A. Kahn University of Michigan Law School Tax Notes, Vol. 125, 2009 U of Michigan Public Law Working Paper No. 178 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, spouseJEL Classifications: H20, H24 Accepted Paper Series


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