The Underlying Rationale for the Alimony Rules Is That

question 22

Multiple Choice

The underlying rationale for the alimony rules is that:

• A)The income should be taxed to the person with a claim of right to the income.
• B)The income should be taxed to the person who enjoys the benefits of the income.
• C)The fruit and tree metaphor should be rigorously applied.
• D)Alimony is a payment for the taxpayer's property and,therefore,it is taxed to the recipient.
• E)None of the above.