1st post-separation years
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “1st post-separation years” means the 1st calendar year in which the payor spouse paid to the payee spouse alimony or separate maintenance payments to which this section applies. The 2nd and 3rd post-separation years shall be the 1st and 2nd succeeding calendar years, respectively.
Source
- 1994–present26 U.S.C. § 71Internal Revenue Code · Alimony and separate maintenance payments · for purposes of this section