Under the Alimony Rules

Multiple Choice

Under the alimony rules:

A) To determine whether a cash payment is alimony, one must consult the state laws that define alimony.
B) A person who receives a property division has experienced an increase in wealth and thus should be subject to tax.
C) The income is included in the gross income of the recipient of the payments.
D) A person who earns $90,000 and pays $20,000 in alimony is taxed on $90,000 because the $20,000 alimony is income assigned to the former spouse.
E) None of these.