Examlex
MATCHING
Match each description with the item below.
-George Washington
Alimony Recapture Rules
Tax regulations designed to prevent excessive deductions for alimony payments, potentially requiring a payer to include in income previously deducted payments under certain conditions.
Proper Tax Treatment
The correct or legal manner of reporting and handling taxes for various transactions and situations according to tax regulations.
Lookback
A financial term referring to the practice of looking back at historical data or periods to make calculations or assessments.
Separate Maintenance
A legal agreement or court order requiring a spouse to support the other financially during a separation but prior to a divorce.
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