excess alimony payments
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 71Internal Revenue Code · Alimony and separate maintenance payments · for purposes of this section