•  
  •  
 

Hastings Law Journal

Authors

John W. Harris

Abstract

One critical factor in determining the federal tax treatment of payments made to a spouse pursuant to a separation or divorce is whether those payments can be characterized as support payments. Mr Harris examines the history, rationale, and judicial construction of this support requirement, offers guidelines for attorneys involved with divorce settlement negotiations, and recommends clarifying legislation for this uncertain area of the law.

Included in

Law Commons

Share

COinS