Divorce and separation under the 1984 tax law (85-25A).
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Divorce and separation under the 1984 tax law (85-25A).

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Published by Massachusetts Continuing Legal Education in Boston, Mass. (44 School St., Boston 02108) .
Written in English



  • United States.


  • Divorced people -- Taxation -- Law and legislation -- United States.,
  • Alimony -- Taxation -- United States.,
  • Support (Domestic relations) -- Taxation -- United States.

Book details:

Edition Notes

ContributionsMassachusetts Continuing Legal Education, Inc. (1982- )
LC ClassificationsKF6333 .D58 1985
The Physical Object
Paginationxiv, 126 p. :
Number of Pages126
ID Numbers
Open LibraryOL2873449M
LC Control Number84062968

Download Divorce and separation under the 1984 tax law (85-25A).


  The book provides lots of information about the law which is what the book opens with. If you live in the United States, you will also be pleased to see that there is a summary of the law in each of the 50 states as well as the rules for where you can pursue a divorce.5/5(2). Commissioner, F.2d , (D.C. Cir. ): [I]s not whether a state order of separate maintenance affects marriage status under applicable state law; rather the proper inquiry is whether an order of separate maintenance affects marriage status in such a way that it is deemed a legal separation under applicable state law. See Capodanno v. Here are some key tax tips to keep in mind: Child Support. Child support payments are not deductible and if you received child support, it is not taxable. Alimony Paid. You can deduct alimony paid to or for a spouse or former spouse under a divorce or separation decree, regardless of whether you itemize deductions. Voluntary payments made. This website was established by Bertus Preller a Family Law and Divorce Lawyer at Maurice Philips Wisenberg, in Cape Town and author of the book "Everyone's Guide To Divorce and Separation".The website is a free information resource for those in need of assistance with issues such as separation, divorce, parental rights and responsibilities, maintenance and child .

For tax purposes, HMRC will treat a couple as living together unless: • They are separated under a court order, or • They are separated by a formal deed of separation, for • They are separated in such circumstances that the separation is likely to be permanent. It is in respect of this last point that there is often some ambiguity. At every stage of a divorce case, particularly when writing a marital settlement agreement, there is an opportunity to deal effectively with tax consequences and avoid tax traps. In my book, Frumkes & Vertz on Divorce Taxation, we provide sample tax clauses that can be included in a marital settlement agreement.   Divorce and Individual Deductions Under the GOP Tax Law. A large push for attorneys and individuals to finalize divorce and separation agreements to avoid tax consequences. For Individual Deductions, where parents of a child file separately, only one parent gets to claim a child as a dependent on their taxes. Divorce and the law. In the Divorce Reform Act allowed a couple to divorce on the grounds of adultery, cruelty, desertion for at least 2 years, mutual consent (after 2 years), or if one person only wants a divorce after 5 years. The Matrimonial and Family Proceedings Act allowed divorce after one year of marriage.

DIVORCE: A TAXING EXPERIENCE By Charles Edward Falk CONTENTS Introduction Alimony Among the many changes made by the Tax Reform Act ("TRA") of was an overhauling of the definition and treatment of alimony', and an equally spouse, or a former spouse, of the payor under a divorce or separation instrument that meets all of. Keep in mind, however, that books explaining the law are no substitute for the law itself. You should always verify what the authors of these books say about the law by looking up the statutes, cases, and regulations the books cite. Some of these books may also include sample forms. Maryland Divorce & Separation Law / edited by Daniel F. Thomas. SECTION Spousal equity and ownership rights. During the marriage a spouse shall acquire, based upon the factors set out in Section , a vested special equity and ownership right in the marital property as defined in Section , which equity and ownership right are subject to apportionment between the spouses by the family courts of this State at the . 2 ATTORNEY’S GUIDE to the Partition of Railroad Retirement Annuities spouse annuity or surviving divorced spouse annuity. Similarly, the RRB will disregard any attempt by a state court to bar entitlement to a divorced spouse annuity or surviving divorced spouse annuity. An eligible spouse or divorced spouse can receive an annuity under the RRA.