The Intent of the Alimony Recapture Rules Is to

Multiple Choice

The intent of the alimony recapture rules is to

A) Prevent the payee from having a large tax liability when there is not an adequate wherewithal to pay.
B) Prevent former spouses from skipping out of their obligations to pay the other spouse.
C) Reclassify property settlements as capital gains, rather than ordinary income.
D) Prevent child support from being disguised as alimony.
E) Prevent tax deductions for property settlements.