excess alimony payments
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 71 — for purposes of this section
For purposes of this subsection, the term “excess alimony payments” mean the sum of—
(A) the excess payments for the 1st post-separation year, and
(B) the excess payments for the 2nd post-separation year.