January 24, 2010
Kahn: "Alimony Treatment for a Single Payment"
Douglas A. Kahn (University of Michigan Law School) recently posted Alimony Treatment for a Single Payment, 125 Tax Notes__ (2009), on SSRN. Here is the 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.
January 24, 2010 | Permalink
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This blog is really great. This is my first comment. I will keep visiting.
Posted by: Toronto Hypnotherapy | Jan 24, 2010 11:32:30 PM
What is covered under "Medical expenses"? Great entry.
Posted by: Toronto Hypnosis | May 19, 2010 8:06:22 AM