Nobody Gets Married for the First Time Anymore - A Primer on the Tax Implications of Support Payments in Divorce

Authors

C. Garrison Lepow

Abstract

The taxation of support payments is divided into two parallel systems under which those who pay alimony receive either a tax preference or a tax burden, the incidence of which is largely a matter of form. The author explains how the most recent revisions of the Internal Revenue Code affect support payments.

First Page

43

Recommended Citation

C. G. Lepow, Nobody Gets Married for the First Time Anymore - A Primer on the Tax Implications of Support Payments in Divorce, 25 Duq. L. Rev. 43 (1986).
Available at: https://dsc.duq.edu/dlr/vol25/iss1/4