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Requirements for Deductible Alimony Under the Internal Revenue Rules: by Mind Map: Requirements for Deductible Alimony
Under the Internal Revenue Rules:
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Requirements for Deductible Alimony Under the Internal Revenue Rules:

KEY - click circle

Payment Made Pursuant to a Divorce Decree or Separation Agreement

No Joint Tax Return

Not Household Members

Cash Payment

No Payment After Recipient Dies

Payment is not Disguised as Child Support

Alimony is Not Treated as Nonalimony