Articles Tagged with tax court

Published on: November 22, 2021

Alimony Deductions

Congress recently repealed I.R.C. §§ 71 and 215, which eliminated federal tax deductions for alimony. They have additionally repealed I.R.C. § 61(a)(8), which designated that alimony was taxable income. However, divorce and separation agreements that were executed after December 31, 2018 are the only ones this new law applies to. Below we look at some recent cases involving alimony deductions. Continue reading →

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