Journal of Contemporary Legal Issues Issue Search
| Volume | 20 |
|---|---|
| Year | 2012 |
| Title | Spousal Support Under the Internal Revenue Code |
| Author(s) | Stacia Gawronski |
| First Page | 63 |
| Abstract | This 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. |
