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Taxation & Estate Planning

: TaxProf Blog

Waggoner: Section 71 Hurts Children, Ex-Wives & Federalism

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Michael Waggoner (Colorado) has published IRC Section 71 May Impoverish Children, Endanger Ex-Wives, and Disrupt Federalism, 46 Fam. Ct. Rev. 574 (2008). Here is the abstract: The Internal Revenue Code provides that alimony will be deductible to the payor and...

Full post as published by TaxProf Blog on November 27, 2008 (boomark / email).

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