Letter Ruling Considers Whether Payments Are Alimony

Business Valuation Update BVLaw
Legal and Court Case Update
October 12, 2001

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (365 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
federal taxation
Letter Ruling 200141036

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.

See Also

Letter Ruling 200141036

Full Text of Court Cases
October 12, 2001

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 ...