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TitleSeparation, Divorce, Annulment, and the Internal Revenue Code
Author(s)Melissa Schmidt
First Page71
AbstractThis much is certain about taxes: their inevitability;1 the influence they exert over taxpayer behavior. How, then, does federal tax law influence the prospects of marital dissolution? The Internal Revenue Code (IRC) and Internal Revenue Service (IRS) answer this question most explicitly in four topic areas: filing status, exemptions, alimony, and property transfers. I will briefly summarize and comment on the treatment of separation, divorce, and annulment in each of these areas.