The alimony rules applicable to divorces entered into before 2019: a. Are based...

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Accounting

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