Divorce Taxation

Content

• Preliminary Sections
• About the authors
• Author of the first edition and supplements
• Acknowledgment
• Introduction
• Preliminary Issues
• Property Transfers & Distribution of Assets and Liabilities
• Alimony/Separate Maintenance Payments
• Interim Spousal Support
• Child-Related Exemptions, Credits and Deductions
• Tax Aspects of Valuation and Net Income
• Deductibility of Attorneys' Fees
• The Kiddie Tax
• Tax Filing Status?Joint, Married Filing Separately, Head of Household
• Assignment of Income Doctrine
• Relief From Joint and Several Liability (Innocent Spouse Relief)
• Unmarried Cohabitation
• Qualified Retirement Benefits
• Government, Military and Nonqualified Plans
• Individual Retirement Accounts
• Suspended Passive Activity Losses
• Estate, Gift and Trusts
• Prenuptial Agreements
• Same-Sex Couples
• Foreclosure or Cancelation of Debt: Tax Liability
• Interest, Penalties, Tax Crimes & Offshore Accounts
• Foreign Nationals, Assets, and Income

Appendices

• Appendix One
• Appendix Two
• Appendix Three
• Appendix Four
• Appendix Five
• Appendix Six
• Appendix Seven
• Appendix Eight
• Appendix Nine
• Appendix Ten
• Appendix Eleven
• Appendix Twelve
• Appendix Thirteen
• Appendix Fourteen
• Appendix Fifteen
• Appendix Sixteen
• Appendix Seventeen
• Appendix Eighteen
• Appendix Nineteen
• Appendix Twenty
• Appendix Twenty-One
• Appendix Twenty-Two
• Appendix Twenty-Three
• Appendix Twenty-Four
• Appendix Twenty-Five
• Appendix Twenty-Six
• Appendix Twenty-Seven
• Appendix Twenty-Eight
• Appendix Twenty-Nine
• Appendix Thirty
• Appendix Thirty-One
• Appendix Thirty-Two
• Appendix Thirty-Three
• Appendix Thirty-Four
• Appendix Thirty-Five
• Appendix Thirty-Six
• Appendix Thirty-Seven
• Appendix Thirty-Eight
• Index