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Full-Text Articles in Law
Alimony Treatment For A Single Payment, Douglas A. Kahn
Alimony Treatment For A Single Payment, Douglas A. Kahn
Articles
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 Congress adopted the antecedent to section 71. Although an alimony recipient must recognize gross income, section 215 provides the payer with a nonitemized deduction for the payment. Therefore, the alimony tax provisions provide a congressionally approved income-splitting arrangement which can benefit the parties by shifting income from a high-bracket taxpayer to one in a lower tax bracket. The parties can divide the resulting savings between them by altering the amount paid to the former spouse.
At A Cross-Road: Anti-Same-Sex Marriage Policies And Principles Of Equity: The Effect Of Same-Sex Cohabitation On Alimony Payments To An Ex-Spouse, Jill Bornstein
Chicago-Kent Law Review
In the wake of anti-gay marriage policies in the United States, courts and state legislature alike are struggling to reconcile these policies with well-established principles of equity in the law. This note examines states' anti-same-sex marriage policies as they relate to the states' respective policies regarding alimony termination. Generally, upon divorce, the dependent spouse from a dissolving marriage will receive alimony payments from the independent spouse until the death or remarriage of the dependent spouse. Many states have expanded the definition of "remarriage" to include a dependent spouse's cohabitation with another individual in a financially interdependent, conjugal relationship. Terminating alimony …
Alimony And Efficiency: The Gendered Costs And Benefits Of Economic Justification For Alimony, Jana B. Singer
Alimony And Efficiency: The Gendered Costs And Benefits Of Economic Justification For Alimony, Jana B. Singer
Jana B. Singer
No abstract provided.
Nevada Alimony: An Important Policy In Need Of A Coherent Policy Purpose, The Honorable David A. Hardy
Nevada Alimony: An Important Policy In Need Of A Coherent Policy Purpose, The Honorable David A. Hardy
Nevada Law Journal
No abstract provided.