Tax Aspects of Divorce and Separation discusses: valuation of property, including: business enterprises; deductibility of alimony and payments made to a third party.divorce decree that did not expressly provide for the termination of alimony payments upon the death of the payee ... specified that the payments were alimony, and under Ohio law, alimony payable in installments generally terminates at the death of the payee. ... 35 Under pre-1984 law, a defining hallmark of alimony was the fact that the total amount that would be paid could not be calculated (exceptanbsp;...
|Title||:||Tax Aspects of Divorce and Separation|
|Author||:||Robert S. Taft, Leonard G. Florescue|
|Publisher||:||Law Journal Press - 2014-04-28|