Duquesne Law Review
Abstract
The author believes that applying the provisions of the Internal Revenue Code governing the tax treatment of payments made incident to separation and divorce has become complicated and unpredictable. In this article, Professor Lynch examines how I.R.C. sections 71 and 215 have developed, given congressional intent, with respect to the definition of an obligation of support, the differentiation between a support obligation and a property interest, and the periodic payment requirement. He concludes with suggestions aimed at simplifying the law with respect to these payments.
First Page
173
Recommended Citation
John A. Lynch Jr.,
I.R.C. Section 71: Breaking up is Hard to Do,
20
Duq. L. Rev.
173
(1982).
Available at:
https://dsc.duq.edu/dlr/vol20/iss2/5