Question: The alimony rules applicable to divorces entered into before 2 0 1 9 : Permit tax deductions for property divisions. Treat child support payments and

The alimony rules applicable to divorces entered into before 2019:
Permit tax deductions for property divisions.
Treat child support payments and alimony differently.
Are based on the principle that the person who earns the income should pay the tax.
Look to state law to determine the definition of alimony.

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