Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 19

Larry and Mary obtained a divorce, and the decree as negotiated allowed alimony payments to Mary of $3,000 on the 15th of each month. The divorce was final on July 5, but Mary was short of cash, so Larry made the payments to her starting in March. What is Larry's alimony deduction for the year