Federal Income Estate and Gift Tax Aspects for Separation and Divorce

This book discusses the federal income estate and gift tax consequences of marital  separation and divorce. It covers the federal income tax aspects of alimony  and child support; the dependency exemption and its application to other tax  matters; tax credits; property settlements (with special emphasis on the marital  residence); the tax treatment of certain expenses, such as medical expenses,  attorney’s fees, and life insurance premiums; filing status; and innocent sp