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Which of the following is not a requirement for an allowable alimony deduction? The payments...

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Accounting

Which of the following is not a requirement for an allowable alimony deduction?
The payments must be in cash.
The payments must cease upon the death of the payee.
The payee must have a dependent child.
The payer and payee must not live in the same household at the time of the payments.
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