The Federal Income Tax Treatment of Alimony Payments--The Support Requirement of the Regulations

Authors

John W. Harris

Abstract

One critical factor in determining the federal tax treatment of payments made to a spouse pursuant to a separation or divorce is whether those payments can be characterized as support payments. Mr Harris examines the history, rationale, and judicial construction of this support requirement, offers guidelines for attorneys involved with divorce settlement negotiations, and recommends clarifying legislation for this uncertain area of the law.

Recommended Citation

John W. Harris, The Federal Income Tax Treatment of Alimony Payments--The Support Requirement of the Regulations, 22 Hastings L.J. 53 (1970).
Available at: https://repository.uclawsf.edu/hastings_law_journal/vol22/iss1/3