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