The Tax Reform Act of 1984 made substantial changes affecting the tax consequences of divorce. This comment will focus on the changes made in the tax treatment of transfers of property incident to divorce, in the definitional requirements of alimony and separate maintenance, and on the changes affecting "alimony" trusts and other forms of property. It will then analyze these changes by contrasting them, in light of congressional intent, with their pre-Tax Act development and treatment and attempt to draw some conclusions with respect to their effectiveness. Other changes affecting domestic relations are not within the scope of this comment.
J. T. O'Brien Jr.,
The Effect of the Tax Reform Act of 1984 on Alimony and Transfers of Property Incident to Divorce,
U. Rich. L. Rev.
Available at: http://scholarship.richmond.edu/lawreview/vol19/iss1/7