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Property DivisionsIncome Tax Aspects
Disposition of Retirement BenefitsIncome Tax Consequences
Income Tax Treatment of Legal and Accounting Fees
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98 Stat alimony payments amended IRC 71 amount apply assets CA3d California law child support cited in Book community property court Ct Mem Dec death decedents December 31 dependency exemption depreciation discussed in Supp discussion in Book dissolution divorce or separation ERISA ERTA estate tax federal former IRC former spouses incident gain or loss gift tax incident to divorce income tax Internal Revenue Code investment tax credit July 18 liability marital deduction Marriage ordinary income P-H Tax Ct parties payee spouse payor percent Practice California property between spouses property transferred provides provisions of IRC qualify as alimony real property recapture rule repealed retirement benefits Rev & T C Revenue Code 1041 separate maintenance separation instruments executed Spousal Support spouse's spouses or former Tax Consequences Tax Ct Mem Tax Reform Act taxable taxpayer Temp Reg terminable interests transferee spouse transferor transfers between spouses transfers of property wife