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Volume20
Year2012
TitleSpousal Support Under the Internal Revenue Code
Author(s)Stacia Gawronski
First Page63
AbstractThis article discusses the federal income tax treatment of spousal support. In this essay I summarize how the Internal Revenue Code (and the IRS) distinguish between ?alimony? (and the special tax treatment it receives) from payments that will not be considered eligible for ?alimony? tax treatment.