Separate Maintenance Payments

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Amounts paid to one spouse by the other spouse under a court order or agreement while they live apart.

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Alimony Payments			Alimony and separate maintenance payments (collectively referred to as alimony) are taxable to the recipient and deductible by the payor. Court says unallocated support payments are alimony by Nash, Claire Y. / Journal of Accountancy Common Errors as to Whether a Stream of Payments Are Taxable/Deductible Part I Alimony and separate maintenance payments can be deductible from income by the payor under I. Is it alimony as defined in I.R.C. s. 71? by Frumkes, Melvyn B. / Florida Bar Journal 71 (a) requires alimony or separate maintenance payments to be included in a recipient's gross income. Cash payments to former spouse not alimony by Barton, Peter C. / The Tax Adviser			Senior Debt senior mortgage Senior Mortgage Bond Senior Refunding Senior Residential Appraiser Senior Security Seniority Seniti Senkei Kaiki Sensex Sensibilidad a la tasa de interes Sensibilidade aos juros Sensibilite-interet Sensible a las tasas Sensitive Market sensitivity analysis Sent Sente Sentiment Index Sentiment Indicators SEP Separar el cupon del bono Separate Account Separate Account Fund Separate Customer Separate Maintenance Payments separate property Separate Return Separate Tax Returns Separate Trading of Registered Interest and Principal of Securities Separate Trading of Registered Interest and Principal Securities Separation Property Separation Theorem septic system Sequential Access sequestration order Serbian Dinar Serial Bond with Balloon Serial Bonds Serial Correlation Serial covariance Serial Entrepreneur Serial Redemption Serie de opciones Series Series 24 Series 26 Series 27 Series 3 Series 30 Series 31			Separate Confinement Heterostructure separate contract Separate Correspondence Separate customer Separate Customers Separate Customs Territory of Taiwan, Kinmen and Matsu Separate Differential Detection Separate Engineering Control Air Limit Separate estate Separate estate separate existence separate from separate from separate from else Separate Glomerular Filtration Rate separate in two Separate Infantry Brigade separate into separate into categories Separate Kernel Address Space Separate Legal Entity Separate legal personality Separate legal personality Separate Line of Business separate loading ammunition separate loading ammunition Separate maintenance Separate maintenance Separate Maintenance Allowance Separate Maintenance Payments Separate Mechanized Brigade Separate Mechanized Division Separate Multicasting separate off separate off separate off from separate oneself separate oneself from Separate Operating Agency separate out separate out separate out of separate out the men from the boys separate paragraph separate part Separate peace Separate peace agreement Separate Perfusion of Upper and Lower Body Separate Phase Hydrocarbon Separate Properties Separate Properties separate property separate property Separate Protection At Connection Separate Quarters Separate Rations Separate Reporting Activity separate return

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