Deductibility of Attorneys' Fees

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 193-202

DEDUCTABILITY OF

ATTORNEY’S FEES

7-1

CHAPTER 7

DEDUCTIBILITY OF ATTORNEYS’ FEES

§7.1 FEES ATTRIBUTABLE TO DISSOLVING THE MARRIAGE

§7.2 FEES RELATED TO THE PRODUCTION OR COLLECTION OF TAXABLE INCOME

§7.2.1 Fees to Resist or Reduce Alimony

§7.2.2 Fees to Obtain Taxable Retirement Benef‌its (QDRO)

§7.2.3 Fees to Obtain Income-Producing Property

§7.2.4 Fees to Enhance Earning Potential

§7.3 FEES RELATED TO TAX ADVICE

§7.3.1 Disclaimer as to Tax Advice

§7.4 FEES FOR OBTAINING OR PROTECTING CAPITAL ASSETS

§7.5 FEES PAID BY ONE SPOUSE TO THE ATTORNEY OF THE OTHER SPOUSE

§7.6 LIMITATION ON DEDUCTIBILITY OF FEES

§7.7 FEES PAID OUT OF SPOUSE’S BUSINESS ENTITY

§7.8 CAVEATS