Summary
The IRS found that certain payments made under a divorce instrument qualify as alimony under IRC Sec. 71 and 215 for Federal tax purposes. The taxpayer entered into a settlement agreement with the former spouse to provide cash payments in exchange for th ...
Letter Ruling 200141036
PDF, Size: 19 KB
See Also
Letter Ruling Considers Whether Payments Are Alimony
The IRS found that certain payments made under a divorce instrument qualify as alimony under IRC Sec. 71 and 215 for federal tax purposes.