Rev. Rul. 62-53 held that held that “where periodic payments for support are made by a husband and received by a wife under a divorce decree, or an instrument or agreement described in section 71(a), such payments are includible in the gross income of the wife under section 71 of the 1954 Code and are deductible by the husband under section 215, except to the extent that the terms of the decree, instrument, or agreement specifically designate or “fix” such payments, or a portion of such payments, as support for minor children of the husband”.
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